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All Journal Jurnal Paradigma Akuntansi
Steven Kent, Yanti
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Yang Mempengaruhi Dividend Policy Pada Perusahaan Manufaktur Steven Kent, Yanti
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.149 KB) | DOI: 10.24912/jpa.v3i4.14958

Abstract

The objective of this study is to determine the effect of profitability, leverage, firm size, free cash flow, audit committee and board of commissioners toward the dividend policy. This research uses data from manufacturing companies listed on the Indonesia Stock Exchange during 2015 – 2018. Sample was selected using purposive sampling and amounted to 46 companies. Data was processed by E-views 10. The results of this result indicate that free cash flow has positive significant effect on dividend policy. Leverage, Firm Size, Free Cash Flow, Audit Committee and Board of Commissioners have no significant effect on dividend policy.
Dividend Policy Pada Perusahaan Manufaktur Dengan Variabel Kontrol Firm Size Maria Gabriela, Yanti, Syanti Dewi
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.701 KB) | DOI: 10.24912/jpa.v4i1.17018

Abstract

The purpose of this study is to empirically prove the effect of board gender diversity, independent board, and foreign ownership on dividend policy with firm size as the controlling variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. Based on the predetermined criteria, 53 manufacturing companies were selected as samples in this study using purposive sampling method. The analytical method used in this study is multiple linear regression using EViews 11. The results of this study indicate that foreign ownership has a positive and significant effect on dividend policy, while gender diversity and independent boards have a positive and insignificant effect on dividend policy. Firm size as controlling variable has a significant effect on dividend policy.
Uji Beda Karakteristik Terhadap Perusahaan Financial Distress Dan Non-Financial Distress Intan Junaedy, Yanti
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.862 KB) | DOI: 10.24912/jpa.v1i3.5597

Abstract

This research aims to find out the difference in cash flow, board size, and leverage characteristic between financial distress company and non-financial distress company that proxied by Altman Z-Score. This research used samples of manufacturing companies that listed in Indonesia Stock Exchange (Bursa Efek Indonesia) in 2015-2017. Based on purposive sampling method, this research has 42 samples which is categorized as financial distress, and 42 samples which is categorized as non-financial distress. This research uses the independent samples t-test and Mann Whitney (U-test).The result of this research showed that there is a significant difference of cash flow and leverage between financially distressed company and non-financially distressed company. As for the board size, there is no significant difference between financially distressed company and non-financially distressed company
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