E-JURNAL AKUNTANSI
Vol 33 No 9 (2023)

Analisis Faktor yang Memengaruhi Kebijakan Dividen pada Perusahaan Sektor Perbankan

Sella Lolita (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Made Mertha (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
30 Sep 2023

Abstract

Dividends are distributed as a company policy. Dividends are given to shareholders for their investments. The aim of the research is to obtain empirical evidence regarding the influence of profitability, liquidity and leverage on dividend policy. Research location for banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period with a total of 36 companies observed. The analysis technique used is multiple linear regression. The research results show that increasing profitability and leverage increases dividend payments. Liquidity has no influence on dividend payments because the company has strong capital. This research has limitations, namely that it only examines three variables in the banking sector. Keywords: Profitability; Liquidity; Leverage; Dividend Policy; Banking

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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 ...