ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
| Main Authors: | Hui Hui, Lina Lina |
|---|---|
| Format: | Article eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2012
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| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/1036 |
Daftar Isi:
- The purpose of this research is to analyze factors that influence dividend policy. It is interesting to analyze factors that influence dividend policy because many considerations. Decision of payment cash dividend is the basic component of corporate financial management policy. The sample of this research is manufacturing companies that listed in Indonesian Stock Exchange. This research find 43 companies selected for sample by using purposive sampling. Data are taken from audited financial statement each company in period 2005-2007. The statistical method used to test the hypothesis is multiple linear regression. The result of this research showed that return on assets, earnings per share, cash position have influence to dividend policy but the other hand current ratio, net profit margin, inventory turn over, debt to equity, price earnings ratio, growth potential, firm size have no influence to dividend policy.