KARAKTERISTIK-KARAKTERISTIK DASAR PEMBAYAR DIVIDEN
| Main Author: | Pontoh, Winston |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
JURNAL RISET AKUNTANSI GOING CONCERN
, 2014
|
| Online Access: |
http://ejournal.unsrat.ac.id/index.php/gc/article/view/5058 |
| ctrlnum |
article-5058 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">KARAKTERISTIK-KARAKTERISTIK DASAR PEMBAYAR DIVIDEN</title><creator>Pontoh, Winston</creator><description lang="en-US">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 is to give the empirical evidence about the relationship of basic financial factors with dividend policy. The study taking 373 listed companies in Indonesia Stock Exchange in period of 2010 till 2012, and using multinomial logistic regression for hypothesis testing. This study is find that, 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.</description><publisher lang="en-US">JURNAL RISET AKUNTANSI GOING CONCERN</publisher><contributor lang="en-US"/><date>2014-07-28</date><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://ejournal.unsrat.ac.id/index.php/gc/article/view/5058</identifier><source lang="en-US">JURNAL RISET AKUNTANSI GOING CONCERN; Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014</source><language>eng</language><recordID>article-5058</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal File:application/pdf File Journal:eJournal |
| author |
Pontoh, Winston |
| title |
KARAKTERISTIK-KARAKTERISTIK DASAR PEMBAYAR DIVIDEN |
| publisher |
JURNAL RISET AKUNTANSI GOING CONCERN |
| publishDate |
2014 |
| url |
http://ejournal.unsrat.ac.id/index.php/gc/article/view/5058 |
| contents |
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 is to give the empirical evidence about the relationship of basic financial factors with dividend policy. The study taking 373 listed companies in Indonesia Stock Exchange in period of 2010 till 2012, and using multinomial logistic regression for hypothesis testing. This study is find that, 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. |
| id |
IOS1946.article-5058 |
| institution |
Universitas Sam Ratulangi |
| institution_id |
22 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Sam Ratulangi |
| library_id |
591 |
| collection |
JURNAL RISET AKUNTANSI GOING CONCERN |
| repository_id |
1946 |
| subject_area |
Ekonomi |
| city |
KOTA MANADO |
| province |
SULAWESI UTARA |
| repoId |
IOS1946 |
| first_indexed |
2016-09-22T18:48:06Z |
| last_indexed |
2016-09-22T18:48:06Z |
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dc |
| _version_ |
1767045248938147840 |
| score |
17.13294 |