PENGARUH KESEMPATAN INVESTASI, LEVERAGE, DAN LIKUIDITAS PADA KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Main Authors: Mawarni, Luh Fajarini Indah; Universitas Udayana, Ratnadi, Ni Made Dwi; Universitas Udayana
Format: application/pdf eJournal
Bahasa: ind
Terbitan: Fakultas Ekonomi dan Bisnis Universitas Udayana Bali , 2015
Subjects:
Online Access: http://ojs.unud.ac.id/index.php/Akuntansi/article/view/8646
Daftar Isi:
  • Dividend policy is the deciision of the profit will be distribute to shareholders as dividends or as investment financing in the future . The percentage of earnings paid to shareholders as dividends cas namely Parliament ( Dividend Payout Ratio ) . This study was conducte to examine the effectt of the variable investment opportunity , Leverage , and Liquidity On Dividend Policy Manufacturing Company listed on the Stock Exchange Period 2010-2012. Total population in this study of 391 companies , with purposive sampling of data obtained as much as 72 observations . The results show Leverage Investment Opportunity and negative effect on dividend policy and liquidity has a positive effect on Dividend Policy . Adjusted R Square of 0.294 . This means that 29.4% of the variation Dividend policy is influenced by the variation of the variable investment opportunities , leverage , and liquidity , while the remaining 70.6 % influenced by other factors outside the model .