JURNAL BISNIS DAN AKUNTANSI
Vol. 11, No. 1, April 2009, 57 - 64
FAKTOR-FAKTOR YANG MEMPENGARUHI
KEBIJAKAN PEMBAYARAN DIVIDEN KAS
Official URL: http://www.tsm.ac.id/JBA/JBA11.1April2009/4_artikel_JBA11.1April2009.pdf
This research is aimed to know the influence of financial performance to management decision in paying Dividend to the stock holder. The ratio is used for research Debt to Equity Ratio, Earnings per Share, Price Earnings Ratio, Return on Asset, Current Ratio, Net Profit Margin, Inventory Turnover and Return on Equity. The research showed the Company fundamental, its financial aspect become consideration to the Dividend Policy but Other factor outside company control such as economic, government interventions, stock holder majority, and law may be main factor in determining Dividend Policy.
Dividend Payout Ratio, Dividend Policy, Debt Equity Ratio, Earnings per Share, Price Earnings Ratio, Return on Asset, Current Ratio, Net Profit Margin, Inventory Turn Over, Return on Equity.