Ririn Rahmawati
Sekolah Tinggi Agama Islam Negeri Bengkalis

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Faktor-Faktor yang Mempengaruhi Kebijakan Dividen pada Perusahaan LQ45 Siti Asiam; Ririn Rahmawati
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.18156

Abstract

This research aimed to examine the effect of Leverage, Profitability, Liquidity and Company Size on the dividend policy of LQ-45 companies during 2018-2021. Based on the purposive sampling technique, 18 companies were used as research objects and 72 observations. The data was analyzed by panel data regression analysis in the form of a Random Effect Model (REM). The results identified that only profitability variables affect dividend policy, while leverage, liquidity, and company size do not affect dividend policy.