Jurnal Akuntansi, Perpajakan dan Auditing
Vol 5 No 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing

Analisis Determinasi Kebijakan Dividen Pada Perusahaan LQ45

Muhammad Nur Adli (Unknown)
Utaminingtyas, Tri Hesti (Unknown)
Khairunnisa, Hera (Unknown)



Article Info

Publish Date
02 Jun 2024

Abstract

The purpose of this study is to test and analyze managerial ownership, profitability, investment opportunity set, and debt to equity ratio to dividend policy. This study uses secondary data sources derived from the company's annual report on companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) in 2018-2022 using purposive sampling techniques. The analysis technique used is regression analysis of panel data using Econometric Views 13 (EViews) software. The findings indicated that the managerial ownership had no bearing on dividend policy, the profitability significantly impacted dvidend policy, the investment opportunity set had no bearing on dividend policy, the debt to equity ratio significantly impacted dividend policy significantly impacted sustainability report disclosure.

Copyrights © 2024






Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...