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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 1, November 2014, Hlm. 15-28

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ALFIAN ARIFIN

STIE Trisakti
alfian@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The objectives of this research are to obtain empirical evidence and analyze the factors that affect the dividends policy on non financial firms listed in Indonesia Stock Exchange. The factors are earnings before interest and tax, earnings per share, price to book value ratio, dividend yield, firm size, debt ratio, operating cash flow, current ratio, return on asset and sales growth. The sampling used is purposive sampling, in which the samples are taken based on the suitable characteristics of the samples to get representative samples. Total samples in this research is 55 non financial firms listed in Indonesia Stock Exchange during 2008-2011. Hypothesis tested by using multiple regression analysis. The results of this reseach showed that earnings per share, price to book value ratio and dividend yield affected the dividends policy, while earnings before interest and tax, firm size, debt ratio, operating cash flow, current ratio, return on asset and sales growth has no effect to dividends policy.

Keyword :Dividends Policy, Earnings Per Share, Price to Book Value Ratio, Dividend Yield
 
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