E-Jurnal Akuntansi TSM
Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI

Ester Lusiana (Trisakti School of Management)
Mohammad Eddy Rosyadi (Trisakti School of Management)



Article Info

Publish Date
30 Jun 2022

Abstract

The purpose of this research is to obtain the empirical evidence about factors which influence dividend policy. The independent variables in this research are profitability, liquidity, growth, firm risk, market to book value, free cash flows, leverage, ownership structure and firm size, with dividend payout ratio as the dependent variable. The population of this research is non financial companies which listed in the Indonesia Stock Exchange from 2012 until 2014. The samping technique used in this research is purposive sampling. The sample consists of 89 non financial companies. This research uses multiple regression as the statisctial analysis method. The data type is secondary data consists of annual financial statements collected from IDX website. The results of this research show that profitability, firm risk, market to book value, and ownership structure have influence toward dividend payout ratio. Whereas, liquidity, growth, free cash flows, leverage, and firm size have no influence toward dividend policy

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Journal Info

Abbrev

EJATSM

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...