Jurnal Paradigma Akuntansi
Vol. 6 No. 3 (2024): Juli 2024

Analisis Pengaruh Arus Kas Bebas, Struktur Modal, Dan Investment Opportunity Set Terhadap Kebijakan Dividen

Taniel, Levi (Unknown)
Tjakrawala, Kurniawan (Unknown)



Article Info

Publish Date
22 Jul 2024

Abstract

The purpose of this research is to know effect of free cash flow, modal structure, Investment Opportunity Set on dividend policy based on annual financial reports that have been prepared by manufacturing companies listed on the Indonesia Stock Exchange. In this study, the population was obtained using purposive sampling method in manufacturing companies listed on the. which are listed on the IDX with the category of manufacturing companies having financial statement data for the 2015-2019 period. Based on the sample research method, the obtained companies are 14. The analysis in this study uses the multiple linear regression analysis method using the SPSS Version 21 and Microsoft Excel 2016 . This study proves that free cash flow has a significant positive effect on dividend policy, modal structure has a significant negative effect on dividend policy, and Investment Opportunity Set has a significant negative effect on dividend policy

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...