ANALISIS PENGARUH MANAJEMEN LABA RIIL, ARUS KAS BEBAS, DAN COLLATERIZABLE ASSETS TERHADAP KEBIJAKAN DIVIDEN
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
KORE, MANDA FLORESSA SEPTIANI
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-06 04:50:02
Abstract :
The aim of this study is to investigate the effect of real earnings management, free cash flow, and collateralizable assets to dividend policy on listed companies at Indonesia Stock Exchange for the year 2012-2014. The study type used hypothesis testing study. By using purposive sampling, there are 78 samples observations fulfilling the population criteria. The source of data is secondary data obtained from financial report at the Indonesia Stock Exchange and Indonesia Capital Market Directory (ICMD). The multiple regression analysis model is used to test the hypothesis. The results show that (1) real earnings management has negative influence to dividend policy, (2) free cash flow has negative influence to dividend policy, (3) collateralizable assets has no effect to dividend policy. Key Words : real earnings manajemen, free cash flow, collaterizable assets, dividend policy
The aim of this study is to investigate the effect of real earnings management, free cash flow, and collateralizable assets to dividend policy on listed companies at Indonesia Stock Exchange for the year 2012-2014. The study type used hypothesis testing study. By using purposive sampling, there are 78 samples observations fulfilling the population criteria. The source of data is secondary data obtained from financial report at the Indonesia Stock Exchange and Indonesia Capital Market Directory (ICMD). The multiple regression analysis model is used to test the hypothesis. The results show that (1) real earnings management has negative influence to dividend policy, (2) free cash flow has negative influence to dividend policy, (3) collateralizable assets has no effect to dividend policy. Key Words : real earnings manajemen, free cash flow, collaterizable assets, dividend policy
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