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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN NON KEUANGAN

EDRIC KURNIADI

STIE Trisakti
ekurniadi@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN NON KEUANGAN

ABSTRACT:

The purpose of this research is to provide empirical evidence about variables that influence dividen policy. Variables used in the study are eight variables, namely annual sales growth, company size, profitability, financial leverage, collateralizable assets, current assets, total asset turnover, earnings per share. The population used in this study is a non financial companies listed on the Indonesia Stock Exchange during 2010 to 2014 with total sample of 88 non financial companies. Sample selection method used was purposive sampling. The data were analyzed using multiple regression method. The results showed that the annual sales growth and earnings per share have an influence on the company's dividend policy. However, company size, profitability, financial leverage, collateralizable assets, current assets, total asset turnover have no effect on dividend policy of the company.

Keyword :Dividend policy, annual sales growth, firm size, profitability, financial leverage, collateralizable assets, current ratio, total assets turnover, and earnings per share
 
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