EARNINGS QUALITY AS A MODERATOR OF DIVIDEND POLICY AND INVESTMENT DECISIONS ON FIRM VALUE HIDIV-20 INDEX

Yuliana, Intan Putri and Sartika, Farahiyah ORCID: https://orcid.org/0000-0002-2849-8811 (2025) EARNINGS QUALITY AS A MODERATOR OF DIVIDEND POLICY AND INVESTMENT DECISIONS ON FIRM VALUE HIDIV-20 INDEX. Fokus Ekonomi : Jurnal Ilmiah Ekonomi, 20 (1). pp. 105-115. ISSN 2549-8991

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Abstract

This study investigates how dividend policy and investment decision influence the firm value of HIDIV 20 index companies, using earning quality as a moderating factor variable. By applying a sample purposive method, a selection of 20 companies on the IDX from 2020 to 2023 is analyzed. The analysis found that dividend policy has an impact on firm value, while investment decisions have no impact. impact. This study also found that earnings quality moderates the relationship between dividend policy and investment decisions on firm value. Results of this study should be considered by investors who base their investment decisions on a company’s dividend policy, investment decisions, and earnings quality.

Item Type:	Journal Article
Keywords:	dividend policy, investment decisions, earnings quality
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment
Divisions:	Faculty of Economics > Department of Management
Depositing User:	Farahiyah Sartika
Date Deposited:	16 Jul 2026 14:05

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