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

FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN NON KEUANGAN

ISABELLA ISABELLA (STIE Trisakti)
APIT SUSANTI (STIE Trisakti)



Article Info

Publish Date
09 May 2018

Abstract

The purpose of this study was to examine if profitability,operating cash flow per share, corporate tax, current ratio, market to book value, debt to equityratio, firm size, and life cycle stage in affecting dividend payout ratio in non financial companies liested in Indonesia stock exchange. This research used 110 listed non financial companies in Indonesia Stock Exchange, selected using purposive sampling method in period 2012 to 2014. The data were analyzed using multiple regressions analysis method to determine the model of research. The result of the analysis indicated that profitability, operating cash flow per share, corporate tax, market to book value, debt to equity ratio,firm sizeandlife cycle stagehad influence on dividend payout ratio. But current ratio had no influence on dividend payout ratio.

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 ...