APIT SUSANTI
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VARIABEL-VARIABEL YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN NON KEUANGAN YANG PUBLIK APIT SUSANTI
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.416 KB) | DOI: 10.34208/jba.v16i1.95

Abstract

The purpose of this research is to examine the effect of insider ownership, institutional ownership, dividend policy, asset structure, profitability, firm growth and business risk to debt policy. Data were taken from non-financial companies are listed at Indonesia Stock Exchange for three years (2009-2011). Only 45 companies meet the criteria and taken as sample. The statistical used in this research was multiple regression. The research showed that institutional ownership, asset structure, profitability and firm growth had effect to debt policy. While, insider ownership, dividend policy, and business risk had no effect to debt policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA SULIANA SULIANA; APIT SUSANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.463 KB) | DOI: 10.34208/jba.v19i1a-1.134

Abstract

The purpose of this study is to empirically analyze if life cycle, free cash flow, profitability, firm size, assets growth, market to book ratio, firm leverage and liquidity affect dividend policy of non financial companies in Indonesian Stock Exchange. The data used in this study are obtained from financial statement of non financial companies that listed on Indonesia Stock Exchange, using purposive sampling method. There are 97 samples that meet the criteria. This study uses multiple regression analysis to analyze the hypothesis. The result shows that free cash flow and assets growth affect dividend policy. While life cycle, profitability, firm size, market to book ratio, firm leverage and liquidity do not affect dividen policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN NON KEUANGAN ISABELLA ISABELLA; APIT SUSANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.092 KB) | DOI: 10.34208/jba.v19i2.280

Abstract

The purpose of this study was to examine if profitability,operating cash flow per share, corporate tax, current ratio, market to book value, debt to equityratio, firm size, and life cycle stage in affecting dividend payout ratio in non financial companies liested in Indonesia stock exchange. This research used 110 listed non financial companies in Indonesia Stock Exchange, selected using purposive sampling method in period 2012 to 2014. The data were analyzed using multiple regressions analysis method to determine the model of research. The result of the analysis indicated that profitability, operating cash flow per share, corporate tax, market to book value, debt to equity ratio,firm sizeandlife cycle stagehad influence on dividend payout ratio. But current ratio had no influence on dividend payout ratio.