PENGARUH PROFITABILITAS, INVESTMENT OPPORTUNITY SET, CASH FLOW, DEBT TO EQUITY RATIO, DAN RISIKO TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PENGOLAHAN NON MIGAS

Abstract: This study aims to examine the influence of profitability, Investment Opportunity Set (IOS), cash flow, Debt to Equity Ratio (DER),  and  risk  toward  dividend  policy  of  non  oil  and  gas processing companies listed in Bursa Efek Indonesia (BEI) 2008-2012  years.  The  independent  variables  in  this  study  consisted  of profitability, IOS, cash flow, DER, and risk. The number of sample used in this study consisted of 23 companies from 114 non oil and gas processing companies in  BEI taken by a purposive sampling method.  Results  showed  that  all  the  variables  simultaneously significant  toward  dividend  policy.  Data  analysis  using  multiple linear  regression analysis. Partially profitability has positive effect toward  dividend  policy.  While  IOS,  cash  flow,  DER,  and  risk  has no effect toward dividend policy.
Keywords: dividend policy, profitability, IOS, cash flow, DER and risk
Penulis: DIKY MAY PRATAMA
Kode Jurnal: jpmanajemendd140966

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