PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA DENGAN PEMBAGIAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERBANKAN DI BEI TAHUN 2016 – 2021

Abstract

The dividend distribution is a decision to determine the current percentage of profit that will be distributed as dividends (dividend payout ratio) and the large current percentage of profits that are retained and reinvested into the company. The research aimed to find out the interaction between dividend shared and the effect of financial performance on the profit growth at banking companies listed on IDX in the 2016-2021 periods. Furthermore, the research sample used the purposive sampling method. Meanwhile, the research data used secondary data taken from banking annual reports at IDX through the internet (www.IDX.co.id) in the 2016-2021 period. Moreover, the research analysis method used path analysis with instrument of WarpPls application 7.0. The research result concluded that : (1) financial performace was proxy with current ratio had a significant effect on the profit growth, (2) financial performance was proxy with total asset turnover did not significantly effect the profit growth, (3) dividend distribution was proxy with dividend payout ratio was able to moderate (strengthen) the effect of current ratio on the profit growth, (4) dividend distribution was proxy with dividen payout ratio moderated (strengthen) the effect of total asset turnover on the profit growth.