AKUNTABILITAS
Vol 13, No 1 (2020)

Karakteristik dan Kebijakan Dividen Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Soliyah Wulandari (UIN Sultan Maulana Hasanuddin Banten)



Article Info

Publish Date
05 Aug 2020

Abstract

The aim of this research is to prove empirically the influence of firm characteristics. There are market price to book value ratio, firm age, market capitalization, debt equity ratio, earnings per share, liquidity, and growth of asset as firm characteristics. The research object are manufacture firm in Indonesian Stock Exchange during 2013-2017. The sample selection is using purposive sampling method. Based on criteria, samples which are used in this research are 37 firms. Secondary data are collected with documentation of financial statement from Indonesia Stock Exchange. Those data are processed using statistical test of multiple regressions. The result of this research proves that market price to book value ratio, debt equity ratio, earnings per share, and growth influence to dividend policy. In the other hand, firm age, market capitalization, and liquidity influence to dividend policy. 

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Journal Info

Abbrev

akuntabilitas

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, ...