Pengaruh Likuiditas, Kebijakan Utang, Pertumbuhan Perusahaan, Dewan Komisaris dan Komite Audit Terhadap Kebijakan Dividen

  • Putu Desy Pirdayanti Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Dewa Gede Wirama Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study aims to obtain empirical evidence regarding the effect of liquidity, debt policy, company growth, board of commissioners and audit committee on dividend policies of manufacturing companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sampling. The samples taken were 30 companies with 170 observations, by non-probability sampling method with purposive sampling technique. Data collected through non-participant observation.  Based on the results of research, debt policy and company growth have a negative effect on dividend policy, while liquidity, board of commissioners and audit committee have no significant effect on dividend policy.


Keywords : Dividend policy, liquidity, debt policy, growth, board of commissioners, audit committee.

Published
2019-09-12
How to Cite
PIRDAYANTI, Putu Desy; WIRAMA, Dewa Gede. Pengaruh Likuiditas, Kebijakan Utang, Pertumbuhan Perusahaan, Dewan Komisaris dan Komite Audit Terhadap Kebijakan Dividen. E-Jurnal Akuntansi, [S.l.], p. 1650 - 1666, sep. 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/50533>. Date accessed: 19 sep. 2019. doi: https://doi.org/10.24843/EJA.2019.v28.i03.p02.
Section
Artikel