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All Journal JAAF (Journal of Applied Accounting and Finance)
Annisa Barokatuh Rahman
Program Studi Akuntansi S1, Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Tangerang Selatan, Indonesia
Economics, Econometrics & Finance

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Arus Kas Bebas, Keputusan Pendanaan, Insider ownership, dan Kebijakan Dividen Annisa Barokatuh Rahman; Putri Nurmala
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 2 (2023): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i2.4606

Abstract

This study endeavors to examine the impact of free cash flow, funding decisions, and insider ownership on dividend policy, focusing on companies in the cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during the period 2017-2021. The research adopts a quantitative approach employing purposive sampling techniques. Secondary data from annual financial reports, available on the Indonesia Stock Exchange (IDX) for the specified period, forms the basis of the analysis. Six companies are selected as samples for a five-year research period, resulting in 30 observations. The data is processed using panel data regression analysis to test the hypotheses. The findings from the t-statistic tests (partial tests) reveal the following: Firstly, free cash flow, when considered independently, exerts a positive and significant influence on dividend policy. Secondly, funding decisions, when analyzed in isolation, demonstrate a negative and significant impact on dividend policy. Lastly, insider ownership, when examined partially, exhibits a positive and significant association with dividend policy.
Co-Authors Putri Nurmala