Balance : Media Informasi Akuntansi dan Keuangan
Vol. 14 No. 2 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan

PENGARUH INVESTMENT OPPORTUNITY SET, KEBIJAKAN UTANG, PERTUMBUHAN PERUSAHAAN DAN COLLATERALIZABLE ASSETS TERHADAP KEBIJAKAN DIVIDEN

Made Sukarti (Universitas Palangka Raya)
Rapel Rapel (Universitas Palangka Raya)
Rosel Rosel (Universitas Palangka Raya)



Article Info

Publish Date
07 Mar 2023

Abstract

This study aims to examine the effect of investment opportunity set, debt policy, company growth and collateralizable assets on dividend policy. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019.The sampling technique used in this study was purposive sampling with a sample size of 30 manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The data analysis used in this research is multiple linear regression analysis. The results of this study indicate that the investment opportunity set has a positive effect on dividend policy, while debt policy, company growth and collateralizable assets have a negative effect on dividend policy. While the simultaneous test results show that the investment opportunity set, debt policy, company growth and collateralisable assets together have a positive effect on dividend policy

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Journal Info

Abbrev

blnc

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan Universitas Palangka Raya adalah jurnal ilmiah yang diterbitkan oleh Universitas Palangka Raya dan bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akuntansi. Jurnal ini terbit 2 kali dalam setahun pada ...