Scientific Journal of Reflection : Economic, Accounting, Management and Business
Vol. 6 No. 4 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business

PENGARUH EFFECTIVE TAX RATE, ARUS KAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Barang Konsumsi yang Terdaftar di BEI Periode 2017-2021)

Julian Muhammad Hasan (Universitas Pamulang)
Liana Dwi Septiningrum (Universitas Pamulang)

Article Info

Publish Date
01 Oct 2023

Abstract

This study aims to analyze the effective tax rate, cash flow and managerial ownership of dividend policy. This study uses a quantitative method and uses secondary data from consumer sector companies listed on the Indonesia Stock Exchange in 2017-2021. Hypothesis testing was carried out using the Eviews 10 application. There were 85 company data samples selected using a purposive sampling technique using several criteria according to research needs. Based on the test results, it was revealed that partially the effective tax rate and managerial ownership variables had an effect on dividend policy, while the cash flow variable had no effect on dividend policy. The results of the simultaneous effective tax rate, cash flow, and managerial ownership affect dividend policy.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Scientific Journal of Reflection : Economic, Accounting, Management and Business
Website

Abbrev

SJR

Publisher

Sekolah Menengah Kejuruan Pustek Serpong

Subject

Economics, Econometrics & Finance

Description

SCIENTIFIC JOURNAL OF REFLECTION is a venue for scientists, practitioners, teachers and students to publish research results, critical analysis and applied concepts in economic scope including economics studies, accounting studies and management and business ...