Owner : Riset dan Jurnal Akuntansi
Vol. 8 No. 1 (2024): Artikel Riset Januari 2024

Pengaruh Kinerja Keuangan Terhadap Kebijakan Dividen Pada Perusahaan Telekomunikasi Saat Pandemi Covid-19

Witya Shalini (STIE Professional Manajemen College Indonesia)
Hermiyetti (Universitas Bakrie)
Tri Hartati Sukartini Hulu (Universitas Nias)
Edison Sagala (Universitas Negeri Medan)
Ratnawita (STIMA IMMI)



Article Info

Publish Date
01 Jan 2024

Abstract

This study uses telecommunication companies as a research object because the pandemic does not affect this industry. Therefore, researchers want to see whether telecommunication companies can continue growing and surviving the COVID-19 pandemic. The method used in this study is a quantitative approach; the nature of the research is deductive, and samples selected with purposive sampling techniques. The population of this study was telecommunication companies listed on the Indonesia Stock Exchange 2020-2022 period. The research sample was 27 companies for 3 years, which was analyzed by a multiple linear regression analysis model. The study's results simultaneously showed that liquidity, leverage, and profitability affected the telecommunication companies' dividend policy on the Indonesia Stock Exchange in the 2020-2022 period by 52,2 %, the remaining influenced by other variables. Partially, the profitability affected the telecommunication companies' dividend policy on the Indonesia Stock Exchange in the period 2020-2022. Partially, liquidity and leverage do not affect profitability in the telecommunication companies' dividend policy on the Indonesia Stock Exchange in the 2020-2022 period.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...