KARAKTERISTIK-KARAKTERISTIK DASAR PEMBAYAR DIVIDEN
Abstract: Financial factors is
still the basic consideration for most companies to decide their dividend
policy. Generally, dividend policy is a reflection of successful financial
performance by companies in terms to perform profitability, investment
opportunities, and size, related to basic financial factors which are assets,
liabilities, and equities. The objective of this study isto give the empirical
evidence about the relationship of basic financial factors with dividendpolicy.
The study taking 373 listed companies in Indonesia Stock Exchange in period of
2010till 2012, and using multinomial logistic regression for hypothesis
testing. This study is findthat, expect fixed assets, total assets, total
liabilities, retained earnings, revenue and net earnings have significant
effect to dividend policy, while fixed assets has not significant effect to
dividend policy.
Penulis: Winston Pontoh
Kode Jurnal: jpakuntansidd141182
