Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
I.B. Oka Surya Wibawa
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH RENTABILITAS, DAN LEVERAGE PADA SAHAM BONUS DI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA I.B. Oka Surya Wibawa; I.B. Putra Astika
E-Jurnal Akuntansi Vol 16 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of profitability (ROA) and leverage (DER) in bonus shares. This research was conducted in all companies listed on the Indonesia Stock Exchange 2000-2014 period. The sample was 45 companies. The sample in this research is determined by purposive sampling method. The data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that profitability does not affect the bonus shares. This shows the company's decision to take the bonus shares policy does not depend on the size of profitability, and if profitability is high then the company 'companies tend to distribute dividends in cash. Leverage positive effect on bonus shares. This shows that the greater the risk of the company, the company management does not tend to distribute dividends in cash, but the bonus shares.
Co-Authors Ida Bagus Putra Astika