Journal of Economy, Accounting and Management Science (JEAMS)
Vol. 7 No. 2 (2026): March In progress

The Effect of Retained Earnings and Liquidity on Dividend Policy in Telecommunications Listed on IDX 2020 – 2023

Ayu Perwitasari (Unknown)
Yanna Eka Pratiwi (Unknown)
Indra Wijayanto (Unknown)

Article Info

Publish Date
11 Nov 2025

Abstract

This study aims to examine and analyze the effect of retained earnings and liquidity on dividend policy in telecommunications companies listed on the IDX, as well as the simultaneous effect of retained earnings and liquidity on companies in the telecommunications sector listed on the IDX in 2020-2023, with the criteria of still being actively listed on the IDX until 2023, publishing annual reports in the period 2020–2023, and distributing dividends in the period 2020–2023. This study uses a quantitative method with a descriptive causality approach. The study found that retained earnings have a positive but insignificant effect on dividend policy, liquidity has a positive but insignificant effect on dividend policy, and there is a less significant positive effect from retained earnings and liquidity simultaneously on dividend policy.

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Journal Info
Journal of Economy, Accounting and Management Science (JEAMS)
Website

Abbrev

jeams

Publisher

Universitas Merdeka Surabaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

Description

The aim of this Journal of Economic, Accounting and Management Science (JEAMS) journal is to publish and disseminate original research papers and review articles of high quality in economics and accounting, namely: economy banking and finance economic management economic law entrepreneurship and ...