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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 4, November 2013, Hlm. 1-12

PENGARUH PROFITABILITY, CASH FLOW, CORPORATE TAX, SALES GROWTH, MARKET TO BOOK VALUE, DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO

EDISON

STIE Trisakti
edison@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/PENGARUH PROFITABILITY, CASH FLOW, CORPORATE TAX, SALES GROWTH, MARKET TO BOOK VALUE, DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO

ABSTRACT:

The purpose of this research is to test and analyze the influence of profitability, cash flow, corporate tax, sales growth, market to book value, and debt to equity ratio toward dividend payout ratio. This study was also to compare result of the previous research within the research. Sample of this research is automotive that listed in Indonesia Stock Exchange for period 2004-2011. The sampling technique used in this research is purposive sampling, where 6 companies met the criteria and were analyzed using descriptive statistics and panel data regressions with fixed effect model to test the hypotheses. The result of this research shows that four variables which has influence to dividend payout ratio . Those are cash flow, corporate tax, market to book value, and debt to equity ratio, while Profitability and sales growth do not influence the dividend payout ratio. Overall, the independent variables influence capital structure simultaneously.

Keyword :Profitability, Cash Flow, Corporate Tax, Sales Growth, Market to Book Value, Debt to Equity Ratio, and Dividend Payout Ratio.
 
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