Aktsar: Jurnal Akuntansi Syariah
Vol 5, No 2 (2022)

Faktor-Faktor yang Mempengaruhi Kebijakan Dividen pada Perusahaan LQ45




Article Info

Publish Date
31 Dec 2022

Abstract

This research aimed to examine the effect of Leverage, Profitability, Liquidity and Company Size on the dividend policy of LQ-45 companies during 2018-2021. Based on the purposive sampling technique, 18 companies were used as research objects and 72 observations. The data was analyzed by panel data regression analysis in the form of a Random Effect Model (REM). The results identified that only profitability variables affect dividend policy, while leverage, liquidity, and company size do not affect dividend policy.

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Journal Info

Abbrev

aktsar

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

AKTSAR, particularly focuses on the main topics in the development of the sciences of accounting and Islamic accounting areas focus in Indonesia. It covers: Islamic accounting, public sector accounting, Accounting in Islamic management and business, Accounting in the Islamic financial institution, ...