Jurnal Bisnis dan Akuntansi
Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

YOHANES ERYANTO (Trisakti School of Management)
SURYANTO SURYANTO (Trisakti School of Management)



Article Info

Publish Date
08 May 2018

Abstract

The purpose of this research is to provide empirical evident whether insider ownership, firm size, profitability, leverage, liquidity, earnings per share and price to book ratio have significant influence of dividend policy. Sample in this research are nonfinancial companies, which are listed in Indonesian Stock Exchange over the three years period 2012 until 2014. This research used purposive sampling method. The sample of this research consist of 52 companies that meet in criteria. This research uses multiple regression analysis to find out the influence of all independent variables above to dividend policy. The result of the research showed that firm size, leverage, earnings per share and price to book ratio had a significant influence on dividend policy, while insider ownership, profitability and liquidity had no influence.

Copyrights © 2017






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 ...