JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi

Pengaruh Board Independence, Firm Size, Debt To Equity Ratio, Net Profit Margin Terhadap Kebijakan Dividen Pada Perusahaan (Sub Sektor Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei 2009 – 2018)

Nur Aziza, Desiana Dinda (Unknown)
Dewi, Riana R (Unknown)
Fajri, Rosa Nikmatul (Unknown)

Article Info

Publish Date
24 Feb 2020

Abstract

Dividend policy is a profit right used by investors where the profit will be shared or retained for reinvestment. The population used by researchers are 8 food and beverage companies listed on the Indonesia Stock Exchange in 2009-2018. Sampling by purposive sampling technique, 8 companies were selected. Data analysis techniques in this study were multiple linear regression. This study obtained the results of board independence and net profit margin affect the dividend policy, while the firm size and debt to equity ratio do not affect the dividend policy. The benefits of research are providing additional information to researchers who will develop knowledge in the field of financial accounting.

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...