cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Apollo Daito
Contact Email
dinasti.info@gmail.com
Phone
+628117404455
Journal Mail Official
editor@dinastires.org
Editorial Address
Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia
Location
Kota tangerang selatan,
Banten
INDONESIA
Journal of Accounting and Finance Management (JAFM)
Published by Dinasti Research
ISSN : 27213005     EISSN : 27213013     DOI : https://doi.org/10.38035/jafm
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting and Finance Management (JAFM) is a peer-reviewed journal published by Dinasti Research, Dinasti Foundation, Indonesia six times a year. JAFM aims to publish articles in the fields of accounting, finance, and management that make a significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its objectives, JAFM provides insights in accounting and finance for academics, practitioners, researchers, regulators, students, and other parties who are interested in developing accounting practices and the accounting profession. JAFM accepts quantitative or qualitative research texts, written in Indonesian or English. JAFM accepts manuscripts from Indonesian writers and writers from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 612 Documents
 58   59   60   61   62 
Kinerja Keuangan Unggul, Tapi Dividen Minim? Mengungkap Pengaruh Rasio Keuangan Terhadap Kebijakan Dividen Anggun Paraswati, Rindy; Permata Sari, Shinta
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2979

Abstract

Kebijakan dividen merupakan keputusan penting dalam manajemen keuangan perusahaan yang mencerminkan komitmen perusahaan dalam mendistribusikan laba kepada pemegang saham. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas (Return on Equity), leverage (Debt to Equity Ratio), likuiditas (Current Ratio), dan market ratio (Earnings Per Share) terhadap Kebijakan Dividen pada perusahaan sektor Consumer Non-Cyclical yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Data penelitian merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan. Teknik pengambilan sampel dengan teknik purposive sampling dan mendapatkan sampel sebanyak 42 perusahaan sektor Consumer Non -Cyclical yang memenuhi kriteria. Teknik analisis menggunakan analisis regresi linear berganda untuk pengujian hipotesis. Kebijakan Dividen diproksikan dengan Dividend Payout Ratio. Hasil penelitian menunjukkan bahwa Return on Equity dan Debt to Equity Ratio berpengaruh terhadap Kebijakan Dividen, sedangkan Current Ratio dan Earnings Per Share tidak berpengaruh terhadap Kebijakan Dividen.
Perspektif Perusahaan: Menilai Kebijakan Dividen Melalui Kinerja Profitabilitas, Leverage dan Likuiditas Indah Febriyanti, Rosa; Permata Sari, Shinta
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2980

Abstract

Penelitian ini dilatarbelakangi oleh fluktuasi kebijakan dividen pada perusahaan sektor consumer non-cyclicals dan bertujuan untuk menganalisis secara empiris pengaruh profitabilitas (Return on Assets), leverage (Debt to Asset Ratio), likuiditas umum (Current Ratio), dan likuiditas cepat (Quick Ratio) terhadap kebijakan dividen (Dividend Payout Ratio). Objek riset dalam penelitian ini adalah perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Jenis penelitian yang digunakan adalah kuantitatif dengan metode pengumpulan data dokumentasi dan teknik pengambilan sampel purposive sampling. Metode analisis menggunakan regresi linear berganda dengan jumlah unit analisis sebanyak 116 data. Hasil penelitian menunjukkan bahwa profitabilitas (Return on Assets) dan likuiditas cepat (Quick Ratio) berpengaruh terhadap kebijakan dividen. Sebaliknya, leverage (Debt to Asset Ratio) dan likuiditas umum (Current Ratio) tidak berpengaruh terhadap kebijakan dividen. Secara umum, kemampuan perusahaan menghasilkan laba dan ketersediaan dana likuid yang cepat merupakan faktor penentu utama bagi manajemen dalam menetapkan kebijakan dividen pada sektor ini.

Page 62 of 62 | Total Record : 612

 58   59   60   61   62 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026) Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025) Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025) Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025) Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025) Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025) Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025) Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024) Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024) Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024) Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024) Vol. 5 No. 1 (2024): Journal of Accounting and Finance Management (March - April 2024) Vol. 4 No. 6 (2024): Journal of Accounting and Finance Management (January - February 2024) Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023) Vol. 4 No. 4 (2023): Journal of Accounting and Finance Management (September-October 2023) Vol. 4 No. 3 (2023): Journal of Accounting and Finance Management (July-August 2023) Vol. 4 No. 2 (2023): Journal of Accounting and Finance Management (May-June 2023) Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023) Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023) Vol. 3 No. 5 (2022): Journal of Accounting and Finance Management (November-December 2022) Vol. 3 No. 4 (2022): Journal of Accounting and Finance Management (September-October 2022) Vol. 3 No. 3 (2022): Journal of Accounting and Finance Management (July-Agust 2022) Vol. 3 No. 2 (2022): Journal of Accounting and Finance Management (May-June 2022) Vol. 3 No. 1 (2022): Journal of Accounting and Finance Management (March-April 2022) Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022) Vol. 2 No. 5 (2021): Journal of Accounting and Finance Management (November-December 2021) Vol. 2 No. 4 (2021): Journal of Accounting and Finance Management (September-October 2021) Vol. 2 No. 3 (2021): Journal of Accounting and Finance Management (July-August 2021) Vol. 2 No. 2 (2021): Journal of Accounting and Finance Management (May-June 2021) Vol. 2 No. 1 (2021): Journal of Accounting and Finance Management (March-April 2021) Vol. 1 No. 6 (2021): Journal of Accounting and Finance Management (January-February 2021) Vol. 1 No. 5 (2020): Journal of Accounting and Finance Management (November-December 2020) Vol. 1 No. 4 (2020): Journal of Accounting and Finance Management (September-October 2020) Vol. 1 No. 3 (2020): Journal of Accounting and Finance Management (July-August 2020) Vol. 1 No. 2 (2020): Journal of Accounting and Finance Management (May-June 2020) Vol. 1 No. 1 (2020): Journal of Accounting and Finance Management (March-April 2020) More Issue