Jurnal Paradigma Akuntansi
Vol. 7 No. 1 (2025): Januari 2025

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN

Tatang, Stefvano Christianto (Unknown)
Viriany, Viriany (Unknown)



Article Info

Publish Date
11 Mar 2025

Abstract

This research in the long term aims to increase knowledge in dividend policy in manufacturing companies listed on the Indonesia Stock Exchange. The increase was in the form of increased utilization as a comparison to determine dividend policies for various companies, which in this study focused on manufacturing companies. Dividend Policy which is very influential on investors to determine dividends in the place of investment. The specific purpose of this study is to find out the effect of Profitability on dividend policy, Know the influence of Firm Size on dividend policy, know the effect of Laverage on dividend policy and know the effect of Liquidity on dividend policy. By using the variables Current Ratio, Size, Return on Assets, and Debt to Equity Ratio in the Dividend Payout Ratio. The results of this study show that the Variable Laverage and Liquidity have a significant positive influence on dividend policy, and the Variable Profitability and Firm size have a significant negative influence 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 ...