{"id":"https://openalex.org/W4400800367","doi":"https://doi.org/10.31963/akunsika.v0i0.4418","title":"Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi pada Perusahaan yang Terdaftar Di Index LQ45 Periode 2019-2022","display_name":"Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi pada Perusahaan yang Terdaftar Di Index LQ45 Periode 2019-2022","publication_year":2024,"publication_date":"2024-01-22","ids":{"openalex":"https://openalex.org/W4400800367","doi":"https://doi.org/10.31963/akunsika.v0i0.4418"},"language":"en","primary_location":{"id":"doi:10.31963/akunsika.v0i0.4418","doi":"https://doi.org/10.31963/akunsika.v0i0.4418","is_oa":true,"landing_page_url":"http://dx.doi.org/10.31963/akunsika.v0i0.4418","pdf_url":"https://jurnal.poliupg.ac.id/index.php/akunsika/article/download/4418/3803","source":{"id":"https://openalex.org/S4210191584","display_name":"AKUNSIKA Jurnal Akuntansi dan Keuangan","issn_l":"2722-3590","issn":["2722-3590","2722-3701"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387153022","host_organization_name":"Politeknik Negeri Ujung Pandang","host_organization_lineage":["https://openalex.org/I4387153022"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKUNSIKA: Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.poliupg.ac.id/index.php/akunsika/article/download/4418/3803","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5104682431","display_name":"Agustini Abdilah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210087516","display_name":"Gunadarma University","ror":"https://ror.org/0028q1g19","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210087516"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agustini Abdilah","raw_affiliation_strings":["Universitas Gunadarma"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Gunadarma","institution_ids":["https://openalex.org/I4210087516"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5090238490","display_name":"Budi Prijanto","orcid":"https://orcid.org/0009-0007-1970-3565","observed_orcids":["https://orcid.org/0009-0007-1970-3565"]},"institutions":[{"id":"https://openalex.org/I4210087516","display_name":"Gunadarma University","ror":"https://ror.org/0028q1g19","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210087516"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Budi Prijanto","raw_affiliation_strings":["Universitas Gunadarma"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Gunadarma","institution_ids":["https://openalex.org/I4210087516"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210087516"],"apc_list":null,"apc_paid":null,"fwci":1.937,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.85208372,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":97,"max":98},"biblio":{"volume":null,"issue":null,"first_page":"01","last_page":"08"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.6689000129699707,"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"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.6689000129699707,"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/T10019","display_name":"Corporate Finance and Governance","score":0.22300000488758087,"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/T12675","display_name":"Financial Reporting and Valuation Research","score":0.054099999368190765,"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/profitability","display_name":"profitability","score":0.9980000257492065},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9070000052452087},{"id":"https://openalex.org/keywords/dividend-policy","display_name":"dividend policy","score":1.0},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9490000009536743},{"id":"https://openalex.org/keywords/lq45-index-companies","display_name":"LQ45 index companies","score":0.8610000014305115},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.5569999814033508},{"id":"https://openalex.org/keywords/capital-markets","display_name":"capital markets","score":0.6949999928474426}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.46166756749153137},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3263729214668274}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31963/akunsika.v0i0.4418","doi":"https://doi.org/10.31963/akunsika.v0i0.4418","is_oa":true,"landing_page_url":"http://dx.doi.org/10.31963/akunsika.v0i0.4418","pdf_url":"https://jurnal.poliupg.ac.id/index.php/akunsika/article/download/4418/3803","source":{"id":"https://openalex.org/S4210191584","display_name":"AKUNSIKA Jurnal Akuntansi dan Keuangan","issn_l":"2722-3590","issn":["2722-3590","2722-3701"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387153022","host_organization_name":"Politeknik Negeri Ujung Pandang","host_organization_lineage":["https://openalex.org/I4387153022"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKUNSIKA: Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31963/akunsika.v0i0.4418","doi":"https://doi.org/10.31963/akunsika.v0i0.4418","is_oa":true,"landing_page_url":"http://dx.doi.org/10.31963/akunsika.v0i0.4418","pdf_url":"https://jurnal.poliupg.ac.id/index.php/akunsika/article/download/4418/3803","source":{"id":"https://openalex.org/S4210191584","display_name":"AKUNSIKA Jurnal Akuntansi dan Keuangan","issn_l":"2722-3590","issn":["2722-3590","2722-3701"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387153022","host_organization_name":"Politeknik Negeri Ujung Pandang","host_organization_lineage":["https://openalex.org/I4387153022"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKUNSIKA: Jurnal Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4400800367.pdf","grobid_xml":"https://content.openalex.org/works/W4400800367.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W2106791139","https://openalex.org/W2262597265"],"related_works":["https://openalex.org/W3035766348","https://openalex.org/W3112298832","https://openalex.org/W2597548451","https://openalex.org/W4401710135","https://openalex.org/W2783991047","https://openalex.org/W7005026826","https://openalex.org/W4399259135","https://openalex.org/W3091431540","https://openalex.org/W4408850544","https://openalex.org/W4302048476"],"abstract_inverted_index":{"Currently,":[0],"the":[1,5,12,37,50,53,60,66,72,86,102,118,136,146,150,163,167,180,188,216],"world":[2],"has":[3,201],"entered":[4],"era":[6],"of":[7,39,52,59,88,128,138,142],"globalization":[8],"with":[9],"economic":[10],"threats,":[11],"challenges":[13],"faced":[14],"by":[15,48],"companies":[16,32,116,143,160],"are":[17],"becoming":[18],"increasingly":[19],"severe,":[20],"this":[21,156],"will":[22,33],"have":[23],"an":[24],"impact":[25],"on":[26,90,145,162,205],"tight":[27],"competition":[28],"for":[29,115,149,166],"companies.":[30],"Therefore,":[31],"compete":[34],"to":[35,43,82,99,109,213],"attract":[36],"attention":[38],"investors":[40],"in":[41,64,122,135,155,179],"order":[42],"survive,":[44],"one":[45,58],"way":[46],"is":[47,57,97,131,211],"increasing":[49,123],"value":[51,56,74,92,207],"company.":[54],"Company":[55],"capital":[61],"market":[62],"indicators":[63],"assessing":[65],"company":[67,73,91,107,124,206,221],"as":[68,112],"a":[69,113,171,202],"whole,":[70],"where":[71],"shows":[75],"its":[76],"future":[77],"prospects.":[78],"This":[79],"research":[80,181,196],"aims":[81],"determine":[83],"and":[84,93,106,208,220],"analyze":[85],"influence":[87],"profitability":[89,105,200,219],"whether":[94],"dividend":[95,209],"policy":[96,210],"able":[98,212],"moderate":[100,214],"(strengthen/weaken)":[101],"relationship":[103,217],"between":[104,218],"value,":[108],"be":[110],"used":[111,130],"benchmark":[114],"regarding":[117],"most":[119],"significant":[120,203],"factors":[121],"value.":[125,222],"The":[126,153,175,195],"type":[127],"data":[129,134,176],"secondary":[132],"quantitative":[133],"form":[137],"annual":[139],"financial":[140],"reports":[141],"listed":[144,161],"LQ45":[147,164],"Index":[148,165],"2019-2022":[151,168],"period.":[152],"sample":[154],"study":[157],"was":[158],"10":[159],"period,":[169],"using":[170,187],"purposive":[172],"sampling":[173],"method.":[174],"analysis":[177],"technique":[178],"uses":[182],"Moderated":[183],"Regression":[184],"Analysis":[185],"(MRA)":[186],"SPSS":[189],"For":[190],"Windows":[191],"26.0":[192],"software":[193],"tool.":[194],"results":[197],"show":[198],"that":[199],"effect":[204],"(strengthen)":[215]},"counts_by_year":[{"year":2026,"cited_by_count":4}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2024-07-19T00:00:00"}
