JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN

BAHRI, SYAIFUL (Unknown)



Article Info

Publish Date
20 Feb 2017

Abstract

The purpose of this study is to examine the effect of good corporate governance, profitability, liquidity, free cash flow, firm size, leverage, collateral assets, and institutional ownership of dividend policy. The research population of manufacturing companies listed on the Indonesia Stock Exchange in 2013 until 2015. The sample of research by using purposive sampling of the research sample selection of 47 manufacturing companies within 3 years and with the number of units of analysis as much as 141. The results show that good corporate governance, liquidity, free cash flow, leverage, collateral assets, and institutional ownership have no effect on dividend policy. Profitability and firm size affect the dividend policy effect on dividend policy.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...