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ANALISIS PENGARUH LABA BERSIH, ARUS KAS DAN HUTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2017-2019

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS PENGARUH LABA BERSIH, ARUS KAS DAN HUTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2017-2019
 
Creator Toin, Baiq Sonia
Amin, Moh.
Sari, Arista Fauzi Kartika
 
Description ABSTRACTDividend policy is one of the important factors that must be considered by management to manage a company. This is because dividend policy has a significant effect on many parties, both the managed company itself, and other parties such as shareholders and creditors. This study aims to determine the effect of net income, cash flow and debt on dividend policy. Net income, cash flow and debt are used as independent variables. Dividend policy (DPR) as the dependent variable. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2017-2019. A sample of 30 out of 44 populations mining company. The method used is descriptive statistics, normality test, multiple regression analysis, multicollinearity test, heterokedastisitas, test, autocorrelation test, F test, t test, coefficient of determination test (R2). The results showed simultaneously net income, cash flow and debt affect the dividend policy. Partially, net profit has an effect on dividend policy, cash flow has no effect on dividend policy, debt has an effect on dividend policy.  Keywords: Net income, cash flow, debt, dividends.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/8048
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/8048/6584
 
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