Jurnal Bisnis dan Akuntansi
Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi

Analisis empiris faktor faktor yang mempengaruhi kebijakan dividen

NICKEN DESTRIANA (STIE Trisakti)



Article Info

Publish Date
16 Apr 2018

Abstract

The purpose of this research is to analyze the effect of return on equity, operating cash flow, total assets turnover, company size, debt to total assets, collateralizable assets, company life cycle, and asset growth to dividend policy. Population in this research is nonfinancial companies which listed on the Indonesian Stock Exchange with period 2011 until 2013. The sample selected by using purposive sampling method, which consist 68 nonfinancial companies meet the sampling criteria. Multiple regression is used as the data analysis method. The result shows operating cash flow and asset growth have influence on companies’ dividend policy. However, return on equity, company size, debt to total assets, company life cycle, total assets turnover and collateralizable assets have no influence on companies’ dividend policy.

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Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...