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All Journal Jurnal Akuntansi dan Pajak J-ISCAN : Journal of Islamic Accounting Research
Vivian Puspasari
Universitas Islam Batik Surakarta
Economics, Econometrics & Finance Social Sciences

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DETERMINAN KEBIJAKAN DIVIDEN PADA BIDANG KESEHATAN YANG TERDAFTAR DI BEI TAHUN 2016-2020 Vivian Puspasari; Riana Rachmawati Dewi; Anita Wijayanti
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4347

Abstract

Profit approach may be a approach that's chosen by the company's administration to choose whether the benefits earned by the company amid a period will be divided all or incompletely for profits and mostly not conveyed within the shape of held profit. The reason of this think about was to decide and analyze the impact of dividend approach determinants (administrative proprietorship, obligation arrangement, firm estimate, and free cash stream) within the wellbeing segment. Examining in this consideration utilized purposive testing. The test companies in this think about measured to 10 companies that met the testing criteria. Specialized investigation of the information utilized in this inquire about is to utilize numerous straightinvestigation.The comes.about of.this consider show that.the factors of administrative possession, obligation arrangement, and firm estimate have an impact on profit approach. Where as the free cash stream variable has no impact on profit policy. Keywords : Managerial Ownership, Debt Policy, Company size, Free Cash Flow, Dividend Policy
PENGARUH PROFITABILITAS, KEPERCAYAAN CEO, FREE CASH FLOW, UKURAN PERUSAHAAN, LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN Vivian Puspasari; Yuli Chomsatu Samrotun
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.24

Abstract

One of the attractions in investing is dividend. Dividend are profit sharing paid to shareholders based on the number of shares owned. The more shares of the company owned by investors, the higher the dividends received by shareholders each period. The purpose of this study is to analyze the effect of profitability, CEO trust, free cash flow, firm size, and liquidity on dividend policy. The sampling technique used was purposive sampling. The sample companies in this study amounted to 31 companies that had met the sampling criteria. Technical analysis of the data used in this study is to use multiple linear analysis. The results of this study indicate that the variables of profitability, CEO trust, free cash flow, firm size, and liquidity have no effect on dividend policy.
Co-Authors Anita Wijayanti Riana Rachmawati Dewi Yuli Chomsatu Samrotun