Jurnal Ilmu dan Riset Akuntansi
Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi

PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP PERUBAHAN LABA

Silviana, Rima (Unknown)
Asyik, Nur Fadjrih (Unknown)



Article Info

Publish Date
15 Aug 2016

Abstract

This research is meant to examine whether sales growth, profitability, and dividend policy have influence to the changes in profit. The data is the secondary data. The sample collection method has been done by using purposive sampling method. The analysis technique has been done by using multiple linear regressions. The result of this research shows that sales growth and profitability have positive influence to the changes in profit; it means thatthe size of the sales growth of the company influences therate of changes in profit. If the sales growth is high, the changes in profit will be high as well. Profitabilityin this caseshows theability of the company togeneratenet profiton certain sales. If profitability is high, the changes in profit will be high. The dividend policy does not have any positive influence to the changes in profit; it means thatthe amount ofthe dividends which have been paid by the companyto the shareholdersdo notinfluence the changes in profit.Keywords:Sales Growth, Profitability, Dividend Policy, Changes in Profit.

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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 ...