{"id":"https://openalex.org/W4382893163","doi":"https://doi.org/10.30587/jcaa.v2i1.5353","title":"Pengaruh Kebijakan Hutang, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi","display_name":"Pengaruh Kebijakan Hutang, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi","publication_year":2023,"publication_date":"2023-06-30","ids":{"openalex":"https://openalex.org/W4382893163","doi":"https://doi.org/10.30587/jcaa.v2i1.5353"},"language":"id","primary_location":{"id":"doi:10.30587/jcaa.v2i1.5353","doi":"https://doi.org/10.30587/jcaa.v2i1.5353","is_oa":true,"landing_page_url":"https://doi.org/10.30587/jcaa.v2i1.5353","pdf_url":"http://journal.umg.ac.id/index.php/jcaa/article/download/5353/3268","source":{"id":"https://openalex.org/S4387282667","display_name":"Journal of Culture Accounting and Auditing","issn_l":"2830-0289","issn":["2830-0289","2830-5574"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404662768","host_organization_name":"Universitas Muhammadiyah Gresik","host_organization_lineage":["https://openalex.org/P4404662768"],"host_organization_lineage_names":["Universitas Muhammadiyah Gresik"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Culture Accounting and Auditing","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://journal.umg.ac.id/index.php/jcaa/article/download/5353/3268","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5092380823","display_name":"Nickyta Emilia Putri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210092405","display_name":"Universitas Muhammadiyah Gresik","ror":"https://ror.org/00f8d9297","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210092405"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nickyta Emilia Putri","raw_affiliation_strings":["Universitas Muhammadiyah Gresik"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Gresik","institution_ids":["https://openalex.org/I4210092405"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5049801907","display_name":"Mu\u2019minatus Sholichah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mu'minatus Sholichah","raw_affiliation_strings":["http://journal.umg.ac.id/index.php/jcaa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"http://journal.umg.ac.id/index.php/jcaa","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.7717,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.86043076,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"2","issue":"1","first_page":"88","last_page":"88"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.5659000277519226,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.5659000277519226,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.3833000063896179,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.020800000056624413,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/debt-policy","display_name":"debt policy","score":0.9819999933242798},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9869999885559082},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":1.0},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9980000257492065},{"id":"https://openalex.org/keywords/dividend-policy","display_name":"dividend policy","score":0.9990000128746033},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8989999890327454},{"id":"https://openalex.org/keywords/infrastructure-companies","display_name":"infrastructure companies","score":0.7120000123977661},{"id":"https://openalex.org/keywords/transport-companies","display_name":"transport companies","score":0.7360000014305115},{"id":"https://openalex.org/keywords/logistics-companies","display_name":"logistics companies","score":0.8700000047683716},{"id":"https://openalex.org/keywords/technology-companies","display_name":"technology companies","score":0.9649999737739563},{"id":"https://openalex.org/keywords/real-estate-and-property-companies","display_name":"property and real estate companies","score":0.972000002861023},{"id":"https://openalex.org/keywords/financial-companies","display_name":"financial companies","score":0.8080000281333923}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5319438576698303},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4267440438270569}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.30587/jcaa.v2i1.5353","doi":"https://doi.org/10.30587/jcaa.v2i1.5353","is_oa":true,"landing_page_url":"https://doi.org/10.30587/jcaa.v2i1.5353","pdf_url":"http://journal.umg.ac.id/index.php/jcaa/article/download/5353/3268","source":{"id":"https://openalex.org/S4387282667","display_name":"Journal of Culture Accounting and Auditing","issn_l":"2830-0289","issn":["2830-0289","2830-5574"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404662768","host_organization_name":"Universitas Muhammadiyah Gresik","host_organization_lineage":["https://openalex.org/P4404662768"],"host_organization_lineage_names":["Universitas Muhammadiyah Gresik"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Culture Accounting and Auditing","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.30587/jcaa.v2i1.5353","doi":"https://doi.org/10.30587/jcaa.v2i1.5353","is_oa":true,"landing_page_url":"https://doi.org/10.30587/jcaa.v2i1.5353","pdf_url":"http://journal.umg.ac.id/index.php/jcaa/article/download/5353/3268","source":{"id":"https://openalex.org/S4387282667","display_name":"Journal of Culture Accounting and Auditing","issn_l":"2830-0289","issn":["2830-0289","2830-5574"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404662768","host_organization_name":"Universitas Muhammadiyah Gresik","host_organization_lineage":["https://openalex.org/P4404662768"],"host_organization_lineage_names":["Universitas Muhammadiyah Gresik"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Culture Accounting and Auditing","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.48510000109672546,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4382893163.pdf","grobid_xml":"https://content.openalex.org/works/W4382893163.grobid-xml"},"referenced_works_count":34,"referenced_works":["https://openalex.org/W1507837379","https://openalex.org/W1510296564","https://openalex.org/W2131766559","https://openalex.org/W2339960241","https://openalex.org/W2501234643","https://openalex.org/W2551526404","https://openalex.org/W2560764427","https://openalex.org/W2572835595","https://openalex.org/W2581702701","https://openalex.org/W2588729394","https://openalex.org/W2763889085","https://openalex.org/W2769952346","https://openalex.org/W2885553170","https://openalex.org/W2888012972","https://openalex.org/W2891119424","https://openalex.org/W2900236814","https://openalex.org/W2900834999","https://openalex.org/W2909750923","https://openalex.org/W2920093448","https://openalex.org/W2955565495","https://openalex.org/W2955767393","https://openalex.org/W2971171164","https://openalex.org/W2976028416","https://openalex.org/W2997356320","https://openalex.org/W3005855559","https://openalex.org/W3041167243","https://openalex.org/W3042276940","https://openalex.org/W3046239499","https://openalex.org/W3081925988","https://openalex.org/W3113113541","https://openalex.org/W3128518686","https://openalex.org/W3154823915","https://openalex.org/W4297360209","https://openalex.org/W4312682750"],"related_works":["https://openalex.org/W4389228688","https://openalex.org/W4389281145","https://openalex.org/W2904708129","https://openalex.org/W2909750923","https://openalex.org/W2766062688","https://openalex.org/W7221297385","https://openalex.org/W7217379000","https://openalex.org/W4386426911","https://openalex.org/W2131766559","https://openalex.org/W3126705363"],"abstract_inverted_index":{"The":[0,23,43,64,75,97,122],"research":[1,65],"aims":[2],"to":[3,68,89],"determine":[4],"the":[5,32,41,59,91,112,125,135,142,157,165,168],"effect":[6,107,118,152,173],"of":[7,34,40,94,124,137,159,167],"debt":[8,101,145],"policy,":[9],"profitability":[10,104,169],"and":[11,55,83,103,147],"firm":[12,15,109,113,120,148,154,175],"size":[13,114,149],"on":[14,108,119,153,174],"value":[16],"with":[17,28,130,150,170],"dividend":[18,95,131,138],"polici":[19],"as":[20],"moderating":[21,92],"variable.":[22],"method":[24],"used":[25,45,79],"is":[26,46],"quantitative":[27],"secondary":[29],"data":[30,76],"in":[31],"form":[33],"a":[35,116,171],"complete":[36],"annual":[37],"financial":[38],"report":[39],"company.":[42],"population":[44],"infrastructure,":[47],"transportation,":[48],"logistics,":[49],"technology,":[50],"property":[51],"&":[52],"real":[53],"estate":[54],"finance":[56],"companies":[57],"for":[58],"period":[60],"2018":[61],"\u2013":[62],"2019.":[63],"sample":[66],"amounted":[67],"44":[69],"samples":[70],"using":[71],"purposive":[72],"sampling":[73],"technique.":[74],"analysis":[77],"technique":[78],"multiple":[80],"linear":[81],"regression":[82],"Moderated":[84,126],"Regression":[85,127],"Analysis":[86,128],"(MRA)":[87,129],"test":[88,90],"role":[93],"policy.":[96],"results":[98],"showed":[99],"that":[100,134],"policy":[102,132,139,146,161],"had":[105],"no":[106,151],"value.":[110,121,155,176],"While":[111,156],"has":[115],"significant":[117],"result":[123],"show":[133],"interaction":[136,158],"cannot":[140],"moderate":[141,163],"relationship":[143,166],"between":[144],"dividen":[160],"can":[162],"(strengthen)":[164],"positive":[172]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2023-07-03T00:00:00"}