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Odith Laxmana Wijaya
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pertumbuhan Penjualan, Leverage dan Kebijakan Dividen Odith Laxmana Wijaya; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 32 No 11 (2022)
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.2022.v32.i11.p15

Abstract

The aim of this research is to empirically examine the effect of sales growth and leverage on dividend policy. The quantitative approach was chosen in this research by using data from the coal industry listed on the Indonesia Stock Exchange. Financial data from 23 coal companies were analyzed using multiple linear regression analysis. As expected, this research results reveal that sales growth has a significant negative effect on dividend policy. The results of this study indicate that dividends are paid after the issuer has completed its investment expenditures related to efforts to increase sales. This is in accordance with the theory of residual dividend policy. On the other hand, the results of this study find that leverage has a significant positive effect on dividend policy. Keywords: Sales Growth; Leverage; Dividen Policy
Co-Authors Komang Ayu Krisnadewi Komang Ayu Krisnadewi