Kajian Akuntansi
Volume 20, No.1, 2019

Analisis Faktor-faktor yang Mempengaruhi Kebijakan Dividen

Melanthon Rumapea (Unknown)
Dimita H.P. Purba (Unknown)



Article Info

Publish Date
31 Mar 2019

Abstract

The objective of the research was to examine the influence of Profitability  Growth and Investment Decision on Dividend Policy with Debt Policy as Moderating variables in manufacture companies listed in BEI (Indonesia Stock Market) in the period of 2012 – 2016. The research used causal research method. The population was 138 manufacture companies listed in BEI in the period of 2012-2016, and 85 of them were used as the samples, taken by using purposive sampling technique. The number of observations that is as much as 425 data analysis is by 5 years observation 85 companies. The data were analyzed by using residual test. The result of this study showed that simultaneously the variables of Profitability, Growth and Investment Decision had influence on Dividend Policy. Partially, Profitability had  significant positive influence on Dividend Policy, and Investment Decision had  significant positive influence on Dividend Policy. The variables of Debt Policy is moderating variables to explain influence Profitability, Growth and Invsetment Decision) on Dividend Policy.

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Journal Info

Abbrev

kajian_akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Kajian Akuntansi Universitas Islam Bandung terbit dua kali dalam setahun, mempublikasikan tulisan-tulisan dalam bidang akuntansi dan keuangan yang memiliki kontribusi signifikan terhadap perkembangan ilmu pengetahuan, pemikiran, profesi dan praktik akuntansi di Indonesia, khususnya dan dunia pada ...