E-JURNAL AKUNTANSI
Vol 16 No 2 (2016)

PENGARUH RENTABILITAS, DAN LEVERAGE PADA SAHAM BONUS DI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

I.B. Oka Surya Wibawa (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I.B. Putra Astika (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
07 Aug 2016

Abstract

This study aims to determine the effect of profitability (ROA) and leverage (DER) in bonus shares. This research was conducted in all companies listed on the Indonesia Stock Exchange 2000-2014 period. The sample was 45 companies. The sample in this research is determined by purposive sampling method. The data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that profitability does not affect the bonus shares. This shows the company's decision to take the bonus shares policy does not depend on the size of profitability, and if profitability is high then the company 'companies tend to distribute dividends in cash. Leverage positive effect on bonus shares. This shows that the greater the risk of the company, the company management does not tend to distribute dividends in cash, but the bonus shares.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...