E-Jurnal Akuntansi TSM
Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR PENENTU RASIO PEMBAYARAN DIVIDEN PADA PERUSAHAAN NON-KEUANGAN

WISNU HERMANTO (Trisakti School of Management)
INDRA ARIFIN DJASHAN (Trisakti School of Management)

Article Info

Publish Date
05 Mar 2021

Abstract

The purpose of this study was to determine the effects of profitability, operating cash flow per share, tax, market to book value, current ratio, debt to equity ratio, and firm size towards dividend payout ratio. This study is an expansion of previous research previously written by Rehman and Takumi (2012). Data were takenfrom all companies listed at Indonesia Stock Exchange during three years (2012-2014) except for financial companies. Samples were selected based on purposive sampling method. Only 98 companies met the criteria and used as the sample. The statistical method in this study is multiple regression. The research showed thatoperating cash flow per share, tax, market to book value, debt to equity ratio, and firm size had effect to dividend payout ratio. Whereas the variable profitability and current ratio had no effect to dividend payout ratio.

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...