Jurnal Akuntansi Aktual
VOLUME 4, NOMOR 2, JUNI 2017

PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014)

Puspa Devi Maharani (Unknown)
Lulu Nurul Istanti (Unknown)
Fadia Zen (Unknown)

Article Info

Publish Date
24 Sep 2017

Abstract

The study aims to determine the effect of profitability directly and indirectly on debt policy through dividend policy. The population of the study were 152 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2013. The samples of the study were 27 companies. This research used quantitative method and path analytical approach using SPSS 16.0 version. The results showed that profitability has positive direct effect on the debt policy, profitability has positive effect on dividend policy, dividend policies has negatively effect on debt policy, profitability has effect on debt policy through dividend policy in the manufacturing companies.Keywords:debt policy, profitability, dividend policy

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Journal Info
Jurnal Akuntansi Aktual
Website

Abbrev

jaa

Publisher

Universitas Negeri Malang

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Aktual (p-ISSN: 2087-9695; e-ISSN: 2580-1015) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics, Universitas Negeri Malang on a regular basis (January and June). Jurnal Akuntansi Aktual encourages academics and (or) researchers to disseminate the ...