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Determinants affecting dividend policy of public listed companies in Indonesia

The objectives of this research is to provide an examination of the impacts of the determinants affecting dividend policy of the public listed companies in Indonesia. Therefore, this study extends empirical evidence on determinants of dividend policy that currently still reported to be inconclusive. This research is conducted on the top performing companies based on greater market capitalization that are listed in Indonesia Stock Exchange and published their annual report in the year 2011-2015. The observed data in this research is 300 data from 60 listed companies. The factors that are used in this research include earnings, cash flow, free cash flow, debt, growth opportunities, investment opportunities, firm size, largest shareholder, firm risk, and previous year dividend. Dividend policy is the dependent variable which is measured by dividend per share. The result of this study revealed that seven factors have significant effect on dividend policy, which are earnings, free cash flow, debt, investment opportunities, largest shareholder, firm risk, and previous year dividend. Earnings, investment opportunities, largest shareholder, and previous year dividend are having positive significant result towards dividend policy, while free cash flow, debt, and firm risk are found to have negative significant effect. The other three variables are found to not have effect on dividend policy.

Creator(s)
  • (32413214) EDWIN WIYONO
Contributor(s)
  • R.Arja Angka Asa Aras Adji S. → Advisor 1
  • Josua Tarigan → Examination Committee 1
Publisher
Universitas Kristen Petra; 2017
Language
English
Category
s1 – Undergraduate Thesis
Sub Category
Skripsi/Undergraduate Thesis
Source
Undergraduate Thesis No. 32011029/AKT/2017; Edwin Wiyono (32413214)
Subject(s)
  • DIVIDENDS
  • DETERMINANTS
  • ACCOUNTING
File(s)

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