Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing

Analisis Determinasi Kebijakan Dividen Pada Perusahaan LQ45

Muhammad Nur Adli (Unknown)
Utaminingtyas, Tri Hesti (Unknown)
Khairunnisa, Hera (Unknown)



Article Info

Publish Date
02 Jun 2024

Abstract

This research aims to test and analyze management ownership, profitability, investment opportunity set, debt to equity ratio, and dividend policy. In order to get secondary data sources for this study, purposive selection techniques were applied to the company's annual report on companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) for the years 2018–2022. The analytic approach used is panel data regression utilizing Econometric Views 13 (EViews) software. The findings indicated that the policy regarding dividends was not affected by the management's ownership of the company, the set of investment opportunities, the impact of profitability, the debt to equity ratio, or the disclosure of sustainability reports.

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Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...