Jurnal Paradigma Akuntansi
Vol 1, No 4 (2019): Oktober 2019

Pengaruh Leverage, Profitability, Liquidity, Dan Firm Size Terhadap Kebijakan Dividen

Winny Victoria, Viriany (Fakultas Ekonomi dan bisnis Universitas Tarumanagara)



Article Info

Publish Date
16 Sep 2019

Abstract

The purpose of this study is to obtain empirical evidence about the effect of leverage, profitability, liquidity, and firm size on the dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample is selected by purposive sampling method and selected as many as 34 companies as the sample that meet the criteria of 138 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The results showed that the independent variables in this research are the leverage proxied by DAR, profitability proxied by ROE, liquidity proxied by CR, and firm size proxied by log of total assets simultaneously has a significant effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Partially leverage and liquidity have no significant effect on dividend policy, on the other hand profitability and firm size have a positive significant effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017

Copyrights © 2019






Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...