e_Jurnal Ilmiah Riset Akuntansi
Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017

PENGARUH PEMISAHAN HAK ALIRAN KAS, HAK KONTROL, DAN RETURN ON ASSETS TERHADAP DIVIDEN

Alfiyah Alfiyah (Unknown)
Nur Diana Nur Diana (Unknown)



Article Info

Publish Date
22 Jun 2017

Abstract

This research entitled "The effect of Cash Flow Separation Right, Right of Control, and Return On Assets To Dividend" The purpose of this research are to know the effect of expropriation of cash flow right, right of control, and return on assets to dividend at manufacturing company listed in Bursa Efek Indonesia during the period 2013-2015.This type of research is quantitative research. The population in this research are 143 manufacturing companies listed on the BEI during the period 2013-2015. Sampling technique used is purposive sampling method. The number of samples obtained 19 companies from 143 manufacturing companies listed on the BEI. The analysis used is multiple linear regression analysis to know the effect of expropriation of cash flow right, right of control, and return on assets to dividend.The results of this research indicate that simultaneously variable separation of cash flow rights, control rights, and return on assets have a significant effect on dividends. Partially, the result of the research shows that the variable of separation of cash flow right has significant positive effect to dividend, while the variable return on assets has no effect on dividend.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...