Jurnal Akuntansi Indonesia
Vol 6, No 2 (2017): JURNAL AKUNTANSI INDONESIA

KEBIJAKAN DEVIDEN PADA INDEKS SAHAM LQ45 DI BURSA EFEK INDONESIA

Endang Lestari (Fakultas Ekonomi Universitas Semarang)
Ardiani Ika Sulistyawati (Fakultas Ekonomi Universitas Semarang)



Article Info

Publish Date
24 Jul 2017

Abstract

This study to be analyze how the influence of Return On Equity , Debt to Equity Ratio , Asset Growth , Cash Ratio, Insider Ownership , and Total Asset Turn Over the companies listed in Indonesia Stock LQ45 in BEI 2010-2014.Sampling technique in this research is by using explanatory research using quantitative approach . Sample obtainedand used is 12 Integration with the observation period of 5 years . The data used in this research is secondary dataanalysis method used is multiple regression analysis.The results showed that the adjusted R -square value of 0.542 .Simultaneously F count 12.051 table 4.9 , it can be said that the variable Return On Equity significant influence withthe positive direction of the Dividend Payout Ratio . Variable Total Asset Turn Over a significant effect but with anegative direction of the Dividend Payout Ratio . While the variable Debt to Equity Ratio , Asset Growth , Cash Ratio, and Insider Ownership no significant effect on Dividend Payout Ratio.Keywords : Return On Equity, Debt to Equity Ratio, Asset Growth, Cash Ratio, Insider Ownership , Total AssetTurnover, Dividend Payout Rati .

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Journal Info

Abbrev

JAI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting ...