Kadek Indri Pradnyavita
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia

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Pengaruh Profitabilitas, Ukuran Perusahaan, dab Arus Kas Bebas Terhadap Kebijakan Dividen Kadek Indri Pradnyavita; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 30 No 1 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i01.p18

Abstract

The company is faced with the decision to distribute dividends to shareholders or withhold earnings for reinvestment activities. The purpose of this study was to determine the effect of profitability, company size and free cash flow on dividend policy. This study took a sample of manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sampling technique used was purposive sampling, so as many as 13 companies were obtained. The total sample taken for 3 years was 39 observations. The technique used in this research is multiple linear regression analysis. Based on the results of the analysis of this study proves that profitability, company size, and free cash flow affect positive dividend policy.Keywords: Profitability; Company Size; Free Cash Flow; Dividend Policy