ANALYSIS OF THE FACTORS AFFECTING DIVIDEND POLICY

BAKI (Berkala Akuntansi dan Keuangan Indonesia)

Nona Naomi Sumbari¹  Septyana Prasetianingrum¹  Sahrul Ponto¹  Sumartono Sumartono¹  Fajar Rina Sejati¹ 

[1] Yapis Papua University;

关键词: company growth;    debt policy;    dividend policy;    free cash flow;    return on assets;   

DOI  :  10.20473/baki.v5i2.21480

来源: DOAJ

【 摘 要 】

The purpose of this study was to examine the effect of Free Cash Flow, Debt Policy, Return On Assets, Company Growth on Dividend Policy. The sample of this study was using 10 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange (IDX) in 2015-2018 met all the criteria. Empirical evidence suggests that Free Cash Flow has a Significant Effect on Dividend Policy. Debt Policy Has Negative and Significant Impact on Dividend Policy. Whereas Return On Assets and Company Growth Have No Significant Effect on Dividend Policy.

【 授权许可】

Unknown