Analisis Faktor-Faktor yang Mempengaruhi Rasio Pembayaran Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Abstract: This research aims
to examine the factors that affect company’s dividend payout ratio in context
of Indonesia. The object of this research are companies listed on Indonesia
Stock Exchange (BEI) in the period from 2009 to 2013. The companies used as a
sample in this study is companies that regularly pay dividend for five years.
This research used purposive sampling method, sample that meet the criteria are
20 firms or 100 observations data.The results of this study are firm size and profitability
is positive significant influence, cash flow is negative significant influence,
and corporate tax, growth in sales, financial leverage, and market to book
value is not significant.
Keywords: Dividend Payout
Ratio, Firm Size, Corporate Tax, Profitability,Market to Book Value, Growth
Sales, Cash Flow, Financial Leverage
Penulis: Gayatri Kurnia Utami,
Robin Robin
Kode Jurnal: jpmanajemendd150670
