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首页> 外文会议>International Conference on Islamic Economics and Business >Intervention of Dividend Pay Out Ratios in the Relationship of Liquidity and Debt to Equity Ratio to the Profitability of Companies Incorporated in the Indonesian Syariah Stock Index (ISSI)
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Intervention of Dividend Pay Out Ratios in the Relationship of Liquidity and Debt to Equity Ratio to the Profitability of Companies Incorporated in the Indonesian Syariah Stock Index (ISSI)

机译：股息的干预在流动性和债务关系中支付比率，以股权比在印度尼西亚斯塔利亚股指（ISSI）中的公司的盈利能力

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Increasing the company's ability to produce profits is a focus that must be achieved so that the company is able to maintain its survival. Investment policies, debt policies and dividend policies taken by the organization will influence other financial decisions and have an impact on the company's ability to make a profit. The research objective was to analyze the effect of partial liquidity and debt to equity ratio on profitability and analyze the moderation of divident payout ratio variables in the effect of liquidity and debt to equity ratio on the ability of companies to generate profits. This research was conducted with a quantitative approach, a method of collecting data using the documentation method. The population of this research is the companies incorporated in the Sharia Stock Index (ISSI) during 2013-2017. The sample in this study amounted to 30 with the sampling technique using purposive sampling. Hypothesis testing is done by Partial Least Square (SEM-PLS). The results showed that liquidity as measured by Current Ratio (CR) did not significantly influence Profitability (ROA). So that changes in liquidity that have no effect on changes that occur profitability, while the debt to equity ratio has a significant negative effect on profitability (ROA). Increasing Debt to Equity Ratio increases the decrease in profitability. The dividend payout ratio is not able to moderate the relationship of liquidity to profitability. This is because the dividend payout ratio (DPR) cannot interact with Liquidity (CR) and is also not significantly related to the Profitability variable (dependent variable). The dividend payout ratio is able to moderate the relationship of debt to equity ratio to profitability. Dividend payout ratio can increase company profitability when the company's debt to equity ratio is low, and vice versa, dividend payout ratio can reduce profitability when the company's debt to equity ratio is high.
机译：提高公司生产利润的能力是必须实现的重点，以便公司能够保持其生存。本组织采取的投资政策，债务政策和股息政策将影响其他财务决策，并对公司获利的能力产生影响。研究目的是分析部分流动性和债务对股权比率的盈利比率，分析了流动性和债务对股权比率的促进薪酬比变量的促进比例，符合公司产生利润的能力。通过定量方法进行该研究，使用文档方法收集数据的方法。本研究人口是2013 - 2017年伊斯兰州股票指数（ISSI）的公司。本研究中的样品与使用有目的采样的采样技术相当于30。假设测试由部分最小二乘（SEM PL）完成。结果表明，按流量比（CR）测量的流动性并未显着影响盈利能力（ROA）。因此，流动性的变化对发生盈利能力的变化没有影响，而债务对股权的债务对盈利能力有显着的负面影响（ROA）。将债务升至股权率的增加提高了盈利能力下降。股息支付比率无法调节流动性与盈利能力的关系。这是因为股息支付率（DPR）无法与流动性（CR）互动，也没有与盈利能力变量（受依赖变量）有显着相关。股息支付比率能够使债务与股票与盈利率之间的关系。股息支付率可以提高公司盈利能力，当公司债务率低，反之亦然，股息支付比率可以降低盈利能力，当公司债务率较高时。

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