Analisis Kesempatan Investasi dan Kebijakan Hutang terhadap Kebijakan Deviden: Studi Perusahaan LQ45

Lintang Kurniawati(1), Rita Wijayanti(2*), Nur Kholis(3)


(1) Universitas Muhammadiyah Surakarta
(2) Universitas Muhammadiyah Surakarta
(3) Sekolah Tinggi Ilmu Ekonomi Surakarta
(*) Corresponding Author

Abstract


This study aims to determine the significance of the effect of investment opportunities, debt policy, free cash flow, profitability, and liquidity on dividend policy in LQ45 companies listed on the Indonesia Stock Exchange. The total population is 45 LQ45 companies for the period 2014 – 2018. The number of samples used is 12 companies, using purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are Investment Opportunities, Debt Policy, Free Cash Flow, Profitability, and Liquidity. While the dependent variable category is Dividend Policy. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 21. The results of the analysis show that the variables of Investment Opportunity, Free Cash Flow, Profitability and liquidity have an effect on Dividend Policy. Meanwhile, the Debt Policy has no effect on the Dividend Policy

Keywords


Kebijakan Deviden. Kesempatan Investasi, Kebijkan Hutang, Profitabilitas, Likuiditas)

Full Text:

PDF

References


AD Putra, I Yusra - Academic Conference For Management 1, 2019 - ocs.akbpstie.ac.id

Agus, Riyanto (2011). Buku Ajar Metodologi Penelitian. Jakarta: EGC

Agus,Sartono. 2012. Manajemen Keuangan Teori dan Aplikasi. Edisi4. BPFE. Yogyakarta

Bhismoko, Majidah . 2018. Pengaruh Struktur Kepemilikan, Kebijakan Hutang, dan Ukuran Perusahaan Terhadap Kebijakan Dividen (Studi Empiris Pada Perusahaan sektor Pertambangan yang Terdaftar di BEI Periode 2012-2016.

https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/7429

Brigham dan Houston. 2012. Dasar-dasar manajemen Keuangan.edisi V Jakarta: Salemba Empat.

Dini Rosdini. 2009. Pengaruh Free cash flow terhadap Dividend Payout Ratio. Reasearch Day, Faculty of Economics-Padjajaran University, Bandung. Working Paper In Accounting and Finance.

Natalia, Desy. 2013. Pengaruh kesempatan Investasi terhadap Kebijakan Deviden Pada Perusahaan Manaufaktur yang terdaftar di BEI. ejournal.unp.ac.id.

Gitman, L.J. ;Zutter, C.J.2012. Principles of Managerial Finance. 13e. Boston: Pearson.

Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang : Badan Penerbit Universitas Diponegoro

Jannati, Attina, 2012. Pengaruh Free Cash Flow, Profitabilitas, Likuididas, Leverage, dan Growth Terhadap Kebijakan Dividen. Jurnal Universitas Siliwangi.

Simanjuntak, Damaris. 2015. Detreminan Kebijakan Deviden pada Perusahaan Manufaktur di Indonesia tahun 2011-2013. Jurnal Dinamika Akuntansi Unnes.

S Mangundap, V Ilat, R Pusung - GOING CONCERN: JURNAL RISET AKUNTANSI, 2018 - ejournal.unsrat.ac.id

Subramayam, KR dan John, J. Wild, 2010. Analisis Laporan Keuangan, Buku Satu, Edisi Sepuluh, Salemba Empat, Jakarta.

Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta

Taroreh dan Thaib. 2015. Pengaruh Kebijakan Hutang dan Profitabilitas terhadap Kebijakan Deviden (Studi pada Perusahaan Foods and Beverages yang terdaftar di BEI) . Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi

www.idx.com

Z Puspitaningtyas, A Prakoso, A. masruroh, Jurnal Administrasi dan Bisnis. 2019 - ejournal.unsrat.ac.id


Article Metrics

Abstract view : 66 times
PDF - 1 times

DOI: https://doi.org/10.26714/mki.11.2.2021.%25p

Refbacks

  • There are currently no refbacks.


 -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
ISSN 2087-2836 (print) | ISSN 2580-9482 (online)
Organized by Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Semarang, Semarang, Indonesia
Published by Program Studi Akuntansi Universitas Muhammadiyah Semarang
W : https://jurnal.unimus.ac.id/index.php/MAX
E : maksimum@unimus.ac.id, nurcahyo@unimus.ac.id

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.