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Ngurah Surya Pranajaya Utama
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Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Investment Opportunity Setdan Free Cash Flow Pada Kebijakan Dividen Ngurah Surya Pranajaya Utama; Gayatri Gayatri
E-Jurnal Akuntansi Vol 22 No 2 (2018)
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 | DOI: 10.24843/EJA.2018.v22.i02.p06

Abstract

The dividend policy is a decision on corporate profit sharing. The dividend policy issued by company through the General Meeting of Shareholders (AGM) becomes an important factor to be considered for potential investors. Therefore, the company must pay attention to the factors in determining the decision regarding the dividend policy. Dividend policy decisions need to be considered by the company to get an optimal results. This study aims to obtain empirical evidence on the effect of profitability, investment opportunity set, and free cash flow on dividend policy.This research was conducted at a manufacturing company listed on Indonesia Stock Exchange 2012-2016. The sampling method was purposive sampling. Data analysis technique was multiple linear regression. Based on the research, it’s known that profitability is proxied by return on assets (ROA) has a positive effect on dividend policy. Meanwhile, investment opportunity set and free cash flow have no effect on dividend policy. Keywords: Dividend policy, profitability, investment opportunity set, and free cash flow
Co-Authors Gayatri Gayatri