Analisis Pengaruh Arus Kas Bebas, Struktur Modal, Dan Investment Opportunity Set Terhadap Kebijakan Dividen
Main Article Content
Abstract
The purpose of this research is to know effect of free cash flow, modal structure, Investment Opportunity Set on dividend policy based on annual financial reports that have been prepared by manufacturing companies listed on the Indonesia Stock Exchange. In this study, the population was obtained using purposive sampling method in manufacturing companies listed on the. which are listed on the IDX with the category of manufacturing companies having financial statement data for the 2015-2019 period. Based on the sample research method, the obtained companies are 14. The analysis in this study uses the multiple linear regression analysis method using the SPSS Version 21 and Microsoft Excel 2016 . This study proves that free cash flow has a significant positive effect on dividend policy, modal structure has a significant negative effect on dividend policy, and Investment Opportunity Set has a significant negative effect on dividend policy
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Daulay, Y., & Setyowati, T. (2021). P engaruh free cash flow dan investment opportunity set terhadap kebijakan dividen pada industri plastik dan kemasan di indonesia yang terdaftar di bursa efek indonesia tahun 2013-2017 The effect of free cash flow and investment opportunity set on dividen. 13(2), 305–314.
Irawan, D., & Nurdhiana. (2012). Pengaruh Laba Bersih dan Arus Kas Operasi Terhadap Kebijakan Dividen Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2010 Effect of Net Income and Operating Cash Flow On Dividend Policy At The Company Registered In Indonesia Stock Exch. Kajian Akuntansi Dan Bisnis, 1–17.
Pradnyavita, K. I. (2020). Pengaruhn Profitabilitas, Ukuran Perusahaan, dan, Arus Kas Bebas, Terhadap Kebijakan Dividen. E-Jurnal Akuntansi.
Purnamasari, L. A. (2018). Pengaruh Arus Kas Bebas, Hutang Dan Laba Terhadap Dividen Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Tahun 2012-2014
Reagan, M. D. (1989). Health Care Rationing and Cost Containment Are Not Synonymous. Review of Policy Research, 9(2), 219–231.