Jurnal Bisnis dan Akuntansi
Vol 19 No 1a-5 (2017): Jurnal Bisnis dan Akuntansi

FAKTOR–FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN: UKURAN PERUSAHAAN SEBAGAI PEMODERASI

LILIS LISMAWATI (STIE Trisakti)
SURYANTO SURYANTO (STIE Trisakti)



Article Info

Publish Date
12 May 2018

Abstract

The purpose of this study is to examine the factors affecting dividend policy on non-financial companies. The independent variables consist of return on equity, earnings per share, liquidity, current earnings, growth opportunity, institutional ownership, leverage. As for the moderation variables are firm size. Population of this research are non financials companies listed in Indonesia Stock Exchange from 2012-2015. The samples of this study are 280 data using purposive sampling method. This research uses multiple regression method for data analysis. The results of this study indicate that the current earnings and current earnings, variables that are moderated by the firm size have an influence on the dividend policy. Another independent variables such as return on equity, earnings per share, liquidity, growth opportunity, institutional ownership, leverage, and firm size have no effect on dividend policy.

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 ...