AKTSAR: Jurnal Akuntansi Syariah
Vol 5, No 2 (2022)

Faktor-Faktor yang Mempengaruhi Kebijakan Dividen pada Perusahaan LQ45

Siti Asiam (Sekolah Tinggi Agama Islam Negeri Bengkalis)
Ririn Rahmawati (Sekolah Tinggi Agama Islam Negeri Bengkalis)



Article Info

Publish Date
31 Dec 2022

Abstract

This research aimed to examine the effect of Leverage, Profitability, Liquidity and Company Size on the dividend policy of LQ-45 companies during 2018-2021. Based on the purposive sampling technique, 18 companies were used as research objects and 72 observations. The data was analyzed by panel data regression analysis in the form of a Random Effect Model (REM). The results identified that only profitability variables affect dividend policy, while leverage, liquidity, and company size do not affect dividend policy.

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Journal Info

Abbrev

aktsar

Publisher

Subject

Economics, Econometrics & Finance

Description

AKTSAR particularly focuses on the main topics in the development of the sciences of Islamic accounting, management, and business areas. It covers Islamic accounting, public sector accounting, management and business in Islamic perspective, Islamic financial institution, Islamic microfinance, Zakah ...