BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Vol 19 No 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

KEBIJAKAN DIVIDEN DALAM PERSPEKTIF CATERING THEORY

Priscilla Leony Rustan (Universitas Atma Jaya Makassar)
Fransiskus Eduardus Daromes (Universitas Atma Jaya Makassar)
Lukman Lukman (Universitas Atma Jaya Makassar)



Article Info

Publish Date
20 Jul 2022

Abstract

This research is aimed to investigate the role of dividend premium and share repurchases in influencing the companies’ dividend policy. The theory used in this research is catering theory. This research uses secondary data obtained by using observation method. The data source in this research is the annual reports of manufactur companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The sample were selected using purposive sampling method, with a total of 98 companies. This research uses analysis double linear regression test using SPSS version 20 software. The result of this research indicate that dividend premium has a positive and significant effect on dividend policy. Share repurchases has a negative and significant effect on dividend policy

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Journal Info

Abbrev

BALANCE

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, ...