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All Journal E-Jurnal Akuntansi Universitas Udayana
Elvin Elvin
Fakultas Bisnis dan Manajemen Universitas Internasional Batam, Indonesia
Economics, Econometrics & Finance

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Journal : E-Jurnal Akuntansi Universitas Udayana

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Indikator Keuangan dalam Laporan Keuangan dan Kebijakan Dividen Sukiantono Tang; Elvin Elvin
E-Jurnal Akuntansi Vol 32 No 10 (2022)
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.2022.v32.i10.p05

Abstract

This study aims to analyze the relationship between the financial indicators contained in the financial statements and dividend policy. Companies that are listed on the Indonesia Stock Exchange and meet the criteria set out in the study are used as research samples. This study uses 631 observational data from 2017 - 2021 obtained from the company's official website and the Indonesia Stock Exchange. Panel data regression is used to examine the effect of each variable on dividend policy. The best regression model in this study is the Fixed Effect Model. This study shows that free cash flow; firm risk; and return on equity have a significant positive effect on dividend policy. In addition; market to book value ratio and net asset growth have a significant negative effect. Other variables used in this study do not affect dividend policy. Keywords: Dividend Policy; Profitability; Liquidity; Financial Ratios.
Co-Authors Sukiantono Tang