PENGARUH KINERJA KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DI BURSA EFEK INDONESIA
Abstract: Dividend is earns or
share half of profit which given to shareholders. Dividend payment paid in cash
form or stock form which usually published every quartal. The amount of paid
dividend for stakeholders depends on how come the dividend policy on their own
firms. To determine dividend policy, corporations should consider factors which
influencing dividend policy. The aim of this research is to know how much
profitability, cash flow, firm size, firm growth and debt policy impact on
dividend policy. This research used secondary data, which is annual financial
report of companies which listed in Indonesian Stock Exchange per 2011.
Researcher used purposive sampling to collect samples and used multiple
regression to analyzed the data. Results of this research showed that
profitability has positive impact on dividend policy. While cash flow, firm
size, firm growth and debt policy has no impact on dividend policy.
Penulis: Aggy Eka Ressy, Anis
Chariri
Kode Jurnal: jpakuntansidd131098
