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All Journal Jurnal Paradigma Akuntansi
Taniel, Levi
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Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Arus Kas Bebas, Struktur Modal, Dan Investment Opportunity Set Terhadap Kebijakan Dividen Taniel, Levi; Tjakrawala, Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31434

Abstract

The purpose of this research is to know effect of free cash flow, modal structure, Investment Opportunity Set on dividend policy based on annual financial reports that have been prepared by manufacturing companies listed on the Indonesia Stock Exchange. In this study, the population was obtained using purposive sampling method in manufacturing companies listed on the. which are listed on the IDX with the category of manufacturing companies having financial statement data for the 2015-2019 period. Based on the sample research method, the obtained companies are 14. The analysis in this study uses the multiple linear regression analysis method using the SPSS Version 21 and Microsoft Excel 2016 . This study proves that free cash flow has a significant positive effect on dividend policy, modal structure has a significant negative effect on dividend policy, and Investment Opportunity Set has a significant negative effect on dividend policy
ANALISIS PENGARUH ARUS KAS BEBAS, STRUKTUR MODAL, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PROPERTY, REAL ESTATE DAN BUILDING CONSTRUCTION Taniel, Levi; Tjakrawala, Kurniawan
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35286

Abstract

The aim of this research is to see the effect of free cash flow, capital structure, and this investment opportunity set on dividend policy based on financial reports that have been written by property companies listed on the Indonesia Stock Exchange (IDX). In this study, the population was obtained using a purposive sampling technique for property, real estate and building construction companies listed on the IDX with criteria including property, real estate and building construction companies that have financial report data for the 2018-2021 period . Based on the sampling method, there were 17 property companies. The analysis of this research is multiple linear regression analysis assisted by SPSS Version 21 software and Microsoft Excel 2016. This research has proven that the investment opportunity set has a positive effect on dividend policy. This study cannot prove that free cash flow has a positive effect on dividend policy and that capital structure has a negative effect on dividend policy.
Co-Authors Tjakrawala, Kurniawan