Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 7 (2017)

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN CONSUMER GOODS DI BEI

Andriani, Andriani (Unknown)
Amanah, Lailatul (Unknown)



Article Info

Publish Date
03 Oct 2017

Abstract

ABSTRACT Dividend is the company retain earning which is shared to the shareholders. The decision in dividend sharing to the shareholders often creates problem between company management and shareholders so it is necessary to notice some factors which influence the dividend sharing. The purpose of this research is to test the influence of quick ratio (QR), return on investment (ROI), debt to asset ratio (DAR), firm size (SIZE), company growth (GROWTH), risk (BETA), free cash flow (FCF), and total assets turnover (TATO) to the dividend policy (DPR). The population is all consumer goods manufaturing companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The samples collection technique has been done by using purposive sampling technique and 11 companies which have met the criteria with 5 year research periods so the number of the observation is 55 observations. The data analysis technique has been done by using multiple linear regressions analysis. Based on the result of goodness of fit test the models which have been built have met the fit criteria. The result of hypothesis test shows that return on investment, debt to asset ratio and firm size give influence to the dividend policy whereas quick ratio, company growth, risk, free cash flow, and total assets turnover do not give any influence to the dividen policy. Keywords: financial performance, size, risk, free cash flow, dividen policy

Copyrights © 2017






Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...