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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Al-Musthofa: Journal of Sharia Economics Jurnal Mantik Jurnal Ekuivalensi JCA (Jurnal Cendekia Akuntansi) Jurnal Multidisiplin Madani (MUDIMA) Wadiah : Jurnal Perbankan Syariah Formosa Journal of Applied Sciences (FJAS) Indonesian Journal of Applied Accounting and Finance
Eko Prasetyo
Department Of Accounting, Faculty Of Economics And Business, Universitas Kahuripan Kediri
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Journal : JCA (Jurnal Cendekia Akuntansi)

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PENGARUH CASH FLOW, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020) Eko Prasetyo; Muhammad Reza Soekamto Putra
JCA (Jurnal Cendekia Akuntansi) Vol 2 No 2 (2021): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v2i2.2280

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana pengaruh cash flow, profitabilitas dan ukuran perusahaan terhadap kebijakan dividen. Pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2020 menjadi populasi dalam penelitian. Teknik pengambilan sampel yang digunakan adalah purposive sampel yang kemudian didapatkan 48 sampel. Teknik analisis data dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel cash flow, profitabilitas, dan ukuran perusahaan berpengaruh signifikan terhadap kebijakan dividen, sedangkan variabel likuiditas tidak berpengaruh signifikan terhadap perubahan Laba. Berdasarkan hasil uji F diketahui bahwa semua variabel bebas secara simultan berpengaruh signifikan terhadap kebijakan dividen. Kata kunci : cash flow, profitabilitas, ukuran perusahaan, kebijakan dividen Abstract This study aims to determine and analyze how the effect of cash flow, profitability and firm size on dividend policy. For consumer goods companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The technique used in this study obtained data results. Manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020 are the population in the study. The sampling technique used was purposive sampling which then obtained 48 samples. The data analysis technique in this research is multiple linear regression analysis. The results showed that the cash flow, profitability, and firm size variables had a significant effect on dividend policy, while the liquidity variable had no significant effect on changes in earnings. Based on the results of the F test, it is known that all independent variables simultaneously have a significant effect on dividend policy. Kata kunci : cash flow, profitability, company size, dividend policy.
Co-Authors Badrus Zaman Bella Arum Kristanti Bella Paradita Bella Paradita Bella Paradita Lailatul Nazilah Muhammad Reza Soekamto Putra Muhammad Reza Soekamto Putra PARADITA, BELLA Petty Arisanti Qurnainin Qutbatun Nisa Rini Ratna Nafita Sari Sugeng Sugeng Sugeng Yulia Margareta