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

FAKTOR YANG MEMENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN DI BURSA EFEK INDONESIA

Elisabeth Tri Aryanti Istimawani (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 dividen policy. The independent variables in this research are firm life cycle, free cash flow, profitability, firm size, asset growth ratio, market to book ratio, firm leverage, managerial ownership, business risk, and the dependent variable is dividend policy. Sample in this research are non financial companies listed in Indonesia Stock Exchange from 2012-2014. The selection of samples used purposive sampling method and there are 87 companies and 261 observations meet those criteria for samples. This research is analyzed using multiple regression analysis. The result of this research show that operating firm size and asset growth ratio have influence to dividend policy. Whereas, firm life cycle, free cash flow, profitability, market to book ratio, firm leverage, managerial ownership, and business risk, over have not influence to 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 ...