PENGARUH KESEMPATAN INVESTASI, LEVERAGE, DAN LIKUIDITAS PADA KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

  • Luh Fajarini Indah Mawarni Universitas Udayana
  • Ni Made Dwi Ratnadi Universitas Udayana

Abstract

Dividend policy is the deciision of the profit will be distribute to shareholders as dividends or as investment financing in the future . The percentage of earnings paid to shareholders as dividends cas namely Parliament ( Dividend Payout Ratio ) . This  study was conducte to  examine the effectt of the variable  investment opportunity , Leverage , and Liquidity On Dividend Policy Manufacturing Company listed on the Stock Exchange Period 2010-2012. Total population in this study of 391 companies , with purposive sampling of data obtained as much as 72 observations . The results show Leverage Investment Opportunity and negative effect on dividend policy and liquidity has a positive effect on Dividend Policy . Adjusted R Square of 0.294 . This means that 29.4% of the variation Dividend policy is influenced by the variation of the variable investment opportunities , leverage , and liquidity , while the remaining 70.6 % influenced by other factors outside the model .

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Published
2014-10-28
How to Cite
MAWARNI, Luh Fajarini Indah; RATNADI, Ni Made Dwi. PENGARUH KESEMPATAN INVESTASI, LEVERAGE, DAN LIKUIDITAS PADA KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. E-Jurnal Akuntansi, [S.l.], v. 9, n. 1, p. 200-208, oct. 2014. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/8646>. Date accessed: 02 nov. 2024.
Section
Articles

Keywords

dividend policy , investment opportunities , leverage , and liquidity