Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : EKSPANSI

ANALISIS PENGARUH LABA AKUNTANSI, ARUS KAS BEBAS, DAN HARGA SAHAM TERHADAP DIVIDEN KAS (Studi pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Tercatat di BEI Periode 2010-2014) Trias Anggundini; Khairunnisa Khairunnisa; Muhamad Muslih
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 1 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i1.106

Abstract

Abstract: The purpose of this research is to find out the effect of accounting profit, free cash flow, and stock prices on cash dividend measured by dividend per share, either simultaneously or partially. This research is descriptive verification and causality research. Unit analysis that used in this research is manufacturing food and beverage subsector. This research using sampel data which chosen through purposive sampling technique and there are 7 firms during five years, from 2010-`2014. Ths research using panel data regression analysis technique. The results show that simultaneously, accounting profit, free cash flow, and stock prices have effect on cash dividend. Partially, profit accounting and free cash flow have no effect on cash dividend. Meanwhile, stock price has positive effect on cash dividend Keyword: Accounting Profit, Free Cash Flow, Stock Price, Cash Dividend, Dividend per Share
PENGARUH LEVERAGE, PROFITABILITAS, DAN GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Alissa Affiah; Muhamad Muslih
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v10i2.1213

Abstract

This study aims to determine the effect of Leverage, Profitability, and Good Corporate Governance to Financial Distress in mining sector companies listed on Indonesia Stock Exchange 2012-2016 either simultaneously or partially. The method in this research is quantitative research method. The method of analysis used in this research is logistic regression analysis using SPSS 21 software. Based on the result of this research, the result of the combination of independent variables consisting of leverage, profitability, and good corporate governance can explain or influence the dependent variable that is financial distress is 63.6% and the rest of 36.4% is explained by other factors outside the research. The results of this study also show that leverage, profitability, and good corporate governance have a significant simultaneous effect on financial distress. Partially, leverage, independent board of commissioners, and institutional ownership have no significant effect on financial distress, profitability and managerial ownership having a significant effect on financial distress in a negative direction. Keywords: Leverage, Profitability, Good Corporate Governance, Financial Distress.