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Analisis Pengaruh Laba Bersih, Arus Kas Operasi, Dan Ukuran Perusahaan Terhadap Kebijakan Pembagian Dividen Tunai
Bibliografi
Author:
Djohan, Widjaja
(Advisor);
MARCHELLA, BELLA
Topik:
Dividend
;
Proportion of Equity
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2015
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Bella Marchella's Undergraduate Theses.pdf
(459.07KB;
45 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-6363
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
Dividend policy is a decision for determining the proportion of equity in net income to be distributed to shareholders as dividends or to be held as retained earnings as a source of corporate financing. This study aims to determine the effect of net income, operating cash flow, and firm size to dividend policy. The data used in this study is the financial sector services company listed in the Indonesia Stock Exchange in the period 2011 to 2013, and acquired 62 companies. This study uses descriptive statistics and multiple linear regression analysis that includes hypothesis testing, coefficient of determination testing, and classical assumption testing to examine the effect of net income, operating cash flow, and the size of the company dividend policy. These results indicate that the net income and the firm size has an effect on dividend policy, while operating cash flow has no effect on dividend policy.
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