Jurnal Akuntansi
Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013

FACTORS DETERMINING DIVIDEND PAYOUT: EMPIRICAL EVIDENCE OF INDONESIAN LISTED FIRMS

Theresia Trisanti (Unknown)



Article Info

Publish Date
05 Jun 2013

Abstract

The purpose of this study is to determine the influences of the company variables to dividend policy of firms. There are four hypotheses draw for this study to increase our understanding of the effect and relationship of dividend payout of firms, such as: sales, profit, debt, and assets growth. The data used were the financial reports of each sample company which obtained through DataStream and IDX from 2010 - 2012. Four hypotheses, which relate to dividend payout such as sales, assets growth, profitability and debt financing, are tested in this research. Regression analysis indicated that profitability, sales and assets growth have positive significant influence to dividend payout but debt has negative significant. Keywords: dividend payout, sales, assets growth, profitability and debt financing.

Copyrights © 2013






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research ...