E-JURNAL AKUNTANSI
Vol 28 No 3 (2019)

Effect of Liquidity, Debt Policy, Company Growth, Board of Commissioners and Audit Committee on Dividend Policy

Putu Desy Pirdayanti (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Dewa Gede Wirama (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
12 Sep 2019

Abstract

This study aims to obtain empirical evidence regarding the effect of liquidity, debt policy, company growth, board of commissioners and audit committee on dividend policies of manufacturing companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sampling. The samples taken were 30 companies with 170 observations, by non-probability sampling method with purposive sampling technique. Data collected through non-participant observation. Based on the results of research, debt policy and company growth have a negative effect on dividend policy, while liquidity, board of commissioners and audit committee have no significant effect on dividend policy. Keywords : Dividend policy, liquidity, debt policy, growth, board of commissioners, audit committee.

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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 ...