DETERMINANT OF DIVIDEND DISTRIBUTION

Evidence from Indonesia Stock Exchange

  • Nathania Nathania Accounting Department, Faculty of Economics and Communication, Bina Nusantara University
  • Rosinta Ria Panggabean Accounting Department, Faculty of Economics and Communication, Bina Nusantara University

Abstract

This research aims to determine the effects of return on investment, operating cash flow, management assets, debt to equity ratio, and firm size on dividends. This research involved 23 companies listed on Indonesia Stock Exchange as the research sample. The sampling technique used was purposive sampling method. The analysis used multiple linear regression with E-Views version 9. The results show that return on investmetnt has an influence on cash dividends, while operating cash flow, management assets, debt to equity ratio and firm size do not have an effect on cash dividends.

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Published
May 15, 2021
How to Cite
NATHANIA, Nathania; PANGGABEAN, Rosinta Ria. DETERMINANT OF DIVIDEND DISTRIBUTION. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), [S.l.], v. 12, n. 1, p. 11 - 20, may 2021. ISSN 2656-4440. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/309>. Date accessed: 03 aug. 2021. doi: http://dx.doi.org/10.36694/jimat.v12i1.309.