Jurnal Paradigma Akuntansi
Vol 3, No 1 (2021): Januari 2021

Pengaruh Free Cash Flow , Collateralizable Assets , Dan Kebijakan Hutang Terhadap Kebijakan Dividen

Christovani Aditya Sidharta, Augustpaosa Nariman (Program Studi Akuntansi Fakultas Ekonomi Universitas Tarumanagara, Jakarta)

Article Info

Publish Date
08 Apr 2021

Abstract

This study aims to examine the effect of free cash flow, collateralizable assets and debt policy on dividend policy in listed manufacturing companies in Indonesian Stock Exchange period 2016 – 2018. Sample were selected using purposive sampling method with total 45 companies. Data processing techniques using multiple linear regression methods with software Eviews 11. The results of this study indicate that free cash flow has a significant and positive effect on dividend policy, collateralizable assets has a significant and positive effect on dividen policy and debt policy has no effect on dividen policy.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...