PENGARUH RASIO KEUANGAN DAN PENURUNAN TARIF PAJAK TERHADAP PEMBAYARAN DIVIDEN
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 12
Abstract
The aim of this study is to find out whether financial ratios and decreases in tax rates affect the payment of dividends in goods and consumption industry sector companies that are listed on the Indonesia Stock Exchange. This study uses secondary data with the documentation method in the form of the company's annual financial statements. The research period was conducted from 2012 - 2016. The research approach used is a quantitative approach with purposive sampling method. Of the 40 population companies of goods and consumption industry sectors listed on the Indonesia Stock Exchange a sample of 12 companies was taken with a period of 5 years. The results of this study state that earnings per share and a decrease in tax rates affect the dividend payout ratio, and the current ratio and return on assets have no effect on dividend payout ratio.
Authors and Affiliations
Andinie Fatimah
Keywords
Related Articles
- EP ID EP658045
- DOI 10.26460/ed_en.v1i12.713
- Views 212
- Downloads 0
Pengaruh Kepuasan Kerja, Motivasi Kerja Dan Komitmen Organisasi Terhadap Kinerja Karyawan PT Kayu Lima Sentosa Di Magelang
The purpose of this study is to describe (1) the effect of job satisfaction variable on employee performance, (2) influence of work motivation variable to employee performance, (3) influence of organizational commitment...
PENGARUH CITRA MEREK, KUALITAS PELAYANAN DAN NILAI PELANGGAN TERHADAP KEPUASAN KONSUMEN PADA DISTRO RSCH DI YOGYAKARTA
This study aims to analyze the influence of brand image on consumer satisfaction, impact of service quality to customer satisfaction, and the influence of customer value on customer satisfaction, and the in...
ANALISIS EFEKTIVITAS, KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN PADA PENDAPATAN ASLI DAERAH (PAD) KABUPTEN SLEMAN (Studi kasus pada Dinas Pendapatan Asli Daerah Kabupaten Sleman Tahun Anggaran 2011-2016)
Regional Revenue (PAD) also contributes significantly to the Sleman District Budget, with an average increase of 30.54% per annum over the last five years (2011-2015). This shows the financial capacity of the local gover...
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KEPUASAN KERJA DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi Pada Karyawan Balu Oto Work Yogyakarta)
The purpose of this study is to describe: (1) the influence of transformational force on job satisfaction; (2) the influence of the transformational leadership style on organizational commitment; (3) the influence of org...
PENGARUH KELENGKAPAN PRODUK, PERSEPSI HARGA DAN LOKASI TERHADAP KEPUASAN KONSUMEN PADA TOSERBA DM BARU 1 PLERET BANTUL YOGYAKARTA
Thisstudy aims to analyze the effect of product completeness, the influence of price perceptions and location towards customer satisfaction inToserba DM Baru 1 Pleret Bantul Yogyakarta. The populat...