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All Journal Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Rustan, Priscilla Leony
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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KEBIJAKAN DIVIDEN DALAM PERSPEKTIF CATERING THEORY Rustan, Priscilla Leony; Daromes, Fransiskus Eduardus; Lukman, Lukman; Kampo, Kunradus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3353

Abstract

This research is aimed to investigate the role of dividend premium and share repurchases in influencing the companies’ dividend policy. The theory used in this research is catering theory. This research uses secondary data obtained by using observation method. The data source in this research is the annual reports of manufactur companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The sample were selected using purposive sampling method, with a total of 98 companies. This research uses analysis double linear regression test using SPSS version 20 software. The result of this research indicate that dividend premium has a positive and significant effect on dividend policy. Share repurchases has a negative and significant effect on dividend policy
Co-Authors Fransiskus Eduardus Daromes Kampo, Kunradus LUKMAN, LUKMAN