MAULIDA, IRMANTI (2017) PENGARUH LABA, ARUS KAS DAN AKRUAL TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur yang Terdapat di BEI Tahun 2013-2015). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh laba, arus kas dan akrual terhadap kebijakan dividen. Dalam penelitian ini variabel dependen adalah kebijakan dividen yang diukur menggunakan dividen payout ratio. Populasi dalam penelitian ini sejumlah 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2015. Sampel diambil menggunakan metode puposive sampling. Sampel yang memenuhi kriteria sebanyak 44 perusahaan. Metode pengujian menggunakan analisis regresi linier berganda. Hasil pengujian stastistik menunjukkan bahwa variabel independen laba yang diukur dengan earning per share berpengaruh positif signifikan terhadap kebijakan dividen, sedangkan arus kas dan akrual tidak berpengaruh signifikan terhadap kebijakan dividen.This study aimed to examine the effect of profit, cash flow, and accrual on dividend policy. In this study the dependent variable is dividend policy which measured by Dividend Payout Ratio. The population in this study a number of 144 banking companies listed in Indonesia Stock Exchange (BEI) in 2013-2015. Samples were taken using purposive sampling method. Samples that meet the criteria as much as 44 companies. Testing method using multiple linear regression analysis. The result of this study showed that profit which measured by earning per share has a positive and siginificantly effect to dividend policy, while cash flow and accrual have not significantly effect to dividend policy.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 17 096 |
| NIM/NIDN Creators: | 43213010092 |
| Uncontrolled Keywords: | Kebijakan Dividen, Laba, Arus Kas, Akrual |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 10 Mar 2017 13:29 |
| Last Modified: | 21 Mar 2024 03:55 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33224 |
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