Jurnal Bisnis dan Akuntansi
Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi

Faktor-faktor yang mempengaruhi kebijakan dividen

DIKI HARIANTO (STIE Trisakti)
DEWI AGUSTINA (STIE Trisakti)



Article Info

Publish Date
17 Apr 2018

Abstract

The objective of this research is to get empirical evidence the influence of earnings per share, return on equity, operating cash flow, size, institutional ownership, debt policy, and managerial ownership to dividend policy. Data is collected from manufacturing companies in Indonesian Stock Exchange (IDX) for four years period 2009–2012. Sample selected by using purposive sampling method. Only 34 companies meet the criteria and taken as sample. The statistical method used in this research is multiple regression. The result of this research showed that earnings per share and institutional ownership have influence to dividend policy but return on equity, operating cash flow, size, debt policy, and managerial ownership have no influence to dividend policy. The objective of this research is to get empirical evidence the influence of earnings per share, return on equity, operating cash flow, size, institutional ownership, debt policy, and managerial ownership to dividend policy. Data is collected from manufacturing companies in Indonesian Stock Exchange (IDX) for four years period 2009–2012. Sample selected by using purposive sampling method. Only 34 companies meet the criteria and taken as sample. The statistical method used in this research is multiple regression. The result of this research showed that earnings per share and institutional ownership have influence to dividend policy but return on equity, operating cash flow, size, debt policy, and managerial ownership have no influence to dividend policy.

Copyrights © 2016






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 ...