Pengaruh Effective Tax Rate, Free Cash Flow, Likuiditas, dan Kepemilikan Manajerial terhadap Kebijakan Dividen.
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Wirawan, Yeremia Nikko
Subject
657 - ACCOUNTING
Datestamp
2023-10-17 02:58:55
Abstract :
This study aims to analyze the influence of the main factors, namely the Effective Tax Rate, Free Cash Flow, Liquidity, and Managerial Ownership on the dividend policy taken by the company. Dividend policy has a significant impact on company value and investment decisions by shareholders. Therefore, an in-depth understanding of the factors that influence dividend policy has important implications for corporate decision making. The data used in this study was taken from the energy sector for the 2017-2021 period. Regression analysis method is used to measure the relationship between the independent variables (Effective Tax Rate, Free Cash Flow, Liquidity, and Managerial Ownership) and the dependent variable (Dividend Policy). This research also involves the use of descriptive statistics to provide an overview of the characteristics of the sample companies. The research sample consisted of 98 energy sector companies on the Indonesia Stock Exchange from 2017-2021, using a purposive sampling technique. The results of this study indicate that the effective tax rate, liquidity, and managerial ownership do not affect dividend policy, free cash flow affects dividend policy.
This study aims to analyze the influence of the main factors, namely the Effective Tax Rate, Free Cash Flow, Liquidity, and Managerial Ownership on the dividend policy taken by the company. Dividend policy has a significant impact on company value and investment decisions by shareholders. Therefore, an in-depth understanding of the factors that influence dividend policy has important implications for corporate decision making. The data used in this study was taken from the energy sector for the 2017-2021 period. Regression analysis method is used to measure the relationship between the independent variables (Effective Tax Rate, Free Cash Flow, Liquidity, and Managerial Ownership) and the dependent variable (Dividend Policy). This research also involves the use of descriptive statistics to provide an overview of the characteristics of the sample companies. The research sample consisted of 98 energy sector companies on the Indonesia Stock Exchange from 2017-2021, using a purposive sampling technique. The results of this study indicate that the effective tax rate, liquidity, and managerial ownership do not affect dividend policy, free cash flow affects dividend policy.
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