Jurnal Akuntansi Barelang
Vol 9 No 1 (2024): Jurnal Akuntansi Barelang

Pengaruh Free Cash Flow, Company Growth, Collateralizable Asset dan Institusional Ownership terhadap Kebijakan Dividen

Marsela, Vinka (Unknown)
Azzahra, Khoirunnisa (Unknown)



Article Info

Publish Date
30 Nov 2024

Abstract

This research aims to provide emprical evidence that there is an influence of the of free cash flow, company growth, collateralizable assets, and institusional ownership on divedend policy in properties and real estate sector companies listed on the IDX (Indonesia Stock Exchange) for the 2018 -2022 period. The number of research samples is 7 sector companies properties and real estate determined based on the purposive sampling method. The method used is multiple linear regression, descriptive statistical test, panel data regression model analysis, fiexed effect model selection test, classical assumption test, multiple linear test and hypothesis test with the help of e-views version 12 statistical data processing. The results of this research show that free cash flow, company growth, collateralizable assets and institusional ownership simultaneously have a significant effect on dividen policy and the t test states thas free cash flow has a significant effect on dividen policy. The variables company growth, collateralizable assets, and institusional ownership have no effect significant to dividen policy.

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Journal Info

Abbrev

jab

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital ...