Pengaruh likuiditas, free cash flow, laba ditahan terhadap kebijakan dividen perusahaan

Dinata, Surya (2021) Pengaruh likuiditas, free cash flow, laba ditahan terhadap kebijakan dividen perusahaan. Undergraduate thesis, Widya Mandala Surabaya Catholic University.

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Abstract

Dividen merpakan bagian keuntungan yang diterima oleh pemegang saham dari suatu perusahaan. Pembagian dividen yang tepat membuat dana yang ditanamkan pada perusahaan dapat berkembang secara maksimal.Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh likuiditas, free cash flow dan laba ditahanterhadap kebijakan dividen. Jenis penelitian ini adalah penelitian kuantitatif. Objek penelitian adalah perusahaan food and beverages di Bursa Efek Indonesia tahun 2014-2019. Sampel yang digunakan dalam penelitian sebanyak 19 perusahaan food and beverages yang dipilih dengan teknik purposive sampling. Sumber data diperoleh dari laporan keuangan perusahaan food and beverages yang dapat diakses melalui situs www.idx.co.id. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa likuiditas tidak berpengaruh terhadap kebijakan dividen. Free cash flow tidak berpengaruh terhadap kebijakan dividen. Laba ditahan berpengaruh terhadap kebijakan dividen. Hal ini berarti perusahaan mempunyai kemampuan memberikan kelebihan labanya yang ditahan untuk dibagikan kepada investor. Dividends are part of the profits received by shareholders from a company. The right distribution of dividends allows the funds invested in the company to grow optimally. This study aims to determine and analyze the effect of liquidity, free cash flow, and retained earnings on dividend policy. This type of research is quantitative research. The object of research is food and beverages companies on the Indonesia Stock Exchange in 2014-2019. The sample used in the study was 19 food and beverages companies selected by purposive sampling technique. The data source is obtained from the financial statements of food and beverages companies which can be accessed through the website www.idx.co.id. The data analysis technique used multiple linear regression. The results showed that liquidity had no effect on dividend policy. Free cash flow has no effect on dividend policy. Retained earnings have an effect on dividend policy. This means that the company has the ability to provide excess retained earnings to be distributed to investors

Item Type:	Thesis (Undergraduate)
Department:	S1 - Akuntansi
Contributors:	Contribution Contributors NIDN / NIDK Email Thesis advisor Sari, Dian Purnama NIDN0730128502 dian-ps@ukwms.ac.id
Uncontrolled Keywords:	likuiditas, free cash flow, laba ditahan, kebijakan dividen
Subjects:	Business > Accounting
Divisions:	Faculty of Business > Accounting Undergraduate Study Program
Depositing User:	Surya Dinata
Date Deposited:	19 Apr 2022 04:18
Last Modified:	19 Apr 2022 04:18
URI:	http://repository.ukwms.ac.id/id/eprint/29283

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