JAMER
Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka

Pengaruh Likuiditas, Profitabilitas, dan Free Cash Flow Pada Kebijakan Dividen (Studi Pada BUMN Tahun 2015-2019)

Fatchur Rochman (universitas merdeka madiun)
Rizky Agustin (universitas merdeka madiun)



Article Info

Publish Date
05 Jan 2022

Abstract

This reserch intend to decide the influence of liquidity, profitability and free cash flow (FCF) at dividend policy. The sampling technique untized was purposive sampling method. The secondary data were obtained from from the yearly report of 11 stateowned enterprises that were registered on the Indonesia Stock Exchange for 2015 - 2019. The multiple regression by the SPSS V-16.00 program was performed using for data analysis. The yield indicated that partly the liquidity and free cash flow variables did not had significant effect on dividend policy, the profitability variable had a significant effect on dividend policy. Simultaneously the variable ol liquidity, profitability and FCF indicated a significant effect on dividend policy at stateowned enterprises that are registered on the Indonesian Stock Exchange in 2015 - 2019.

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Journal Info

Abbrev

jamer

Publisher

Subject

Economics, Econometrics & Finance

Description

JAMER : Jurnal Akuntansi Merdeka Terbit dua kali dalam setahun pada bulan Maret dan September Memuat artikel hasil penelitian dan kajian konseptual analisis kritis ilmu Akuntansi, Auditing, Perpajakan, dan dan Akuntansi Sektor ...