Jurnal Paradigma Akuntansi
Vol 4, No 2 (2022): April 2022

Dampak Investment Opportunity Set, Corporate Finance, Dan Profitabilitas Terhadap Kebijakan Dividen

Christine, Hendro Lukman (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
13 Jun 2022

Abstract

This research aims to obtain empirical evidence about the effect of investment opportunity set(IOS), corporate financeand profitability toward dividend policy. This research uses secondary data. The population of this research is food and beverages companies listed in the Indonesia Stock Exchange (IDX) during the year 2014-2018. This research is conducted with sample of 40 data. Furthermore, data collection techniques used in this research is purposive sampling that is processed using SPSS ver 23.0. The statistical method used to test the hypothesis is multiple linear regression method. The results show that IOS and corporate finance have negative and significant effect on dividend payout. Meanwhile profitability has positive and significant effect on dividend .Therefore, investor will make investment if IOS is low, short-term debt is low, and the profitability is high.

Copyrights © 2022






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 ...