BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia

ANALYSIS OF THE FACTORS AFFECTING DIVIDEND POLICY

Fajar Rina Sejati (Yapis Papua University)
Sahrul Ponto (Yapis Papua University)
Septyana Prasetianingrum (Yapis Papua University)
Sumartono Sumartono (Yapis Papua University)
Nona Naomi Sumbari (Yapis Papua University)



Article Info

Publish Date
02 Oct 2020

Abstract

The purpose of this study was to examine the effect of Free Cash Flow, Debt Policy, Return On Assets, Company Growth on Dividend Policy. The sample of this study was using 10 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange (IDX) in 2015-2018 met all the criteria. Empirical evidence suggests that Free Cash Flow has a Significant Effect on Dividend Policy. Debt Policy Has Negative and Significant Impact on Dividend Policy. Whereas Return On Assets and Company Growth Have No Significant Effect on Dividend Policy.

Copyrights © 2020






Journal Info

Abbrev

BAKI

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk ...