Akuntansi Prima
Vol. 2 No. 1 (2020): Akuntansi Prima

FAKTOR- FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA SEKTOR PROPERTY, REAL ESTATE, DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2018

Aprianto Miduk Pandapotan Saragih Aprianto (Unknown)



Article Info

Publish Date
27 Jan 2021

Abstract

This research aims to test and analyze how Profitability (Net Profit Margin), Firm Size, Leverage (Debt To Equity Ratio), and Liquidity (Cash Ratio) affect dividend policies on Property Sector, Real Estate, and Building Construction companies listed on the Indonesia Stock Exchange for the period 2014-2018. This type of research is quantitative research. This research uses the explanatory research properties of this research population of 63 Property and Real Estate Sector companies with Purpose Sampling sampling techniques of 20 Property and Real Estate Sector companies that meet the criteria The results of this study show simultaneously Profitability (Net Profit Margin), Firm Size, Leverage (Debt To Equity Ratio), and Liquidity (Cash Ratio) have a significant and significant effect on the Dividend Policy in trade sector companies, services, and investments listed on the Indonesia Stock Exchange for the period 2014-2018 with Fhitung > Ftabel (9,963 < 2,76) and significant 0,00 ≤ 0,05 received and Ha rejected which means variable Profitability, The size of liquidity and leverage companies simultaneously has a significant impact on property sector, real estate, and building construction companies listed on the Indonesia Stock Exchange for the period 2014 – 2018. This means that 26,6% of the company's value variation can be explained by its three independent variables namely Profitability, Company Size, Liquidity, and Leverage while the remaining73.4%.

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Journal Info

Abbrev

JAPRI

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Environmental and social accounting; Accounting for non-profit organisations; ...