e-ISSN: Pending
Negative / Null Result ReportOpen accessAccounting. Bookkeeping

Masihkah Kinerja Keuangan Dianggap Penting Dalam Menentukan Kebijakan Dividen?

Klaudia Stephanie Ginting; Nisrul Irawati; Chairul Muluk · 2023 · Jurnal Akademi Akuntansi

WASTE classifies this as Negative / Null Result Report · AI classification, approximate

The study found no significant effect — useful as a negative control or null benchmark for your own design.

Abstract

Purpose: This study aims to examine the effect of liquidity ratios, activity, leverage, and company size on dividend policy through the financial performance of consumer non-cyclical companies for the 2017-2021 period. Methodology/approach: The sampling technique using purposive sampling method obtained 27 companies as research samples. Data analysis techniques using panel data analysis and path analysis. Findings: The results showed that liquidity (CR) and financial performance (ROA) had a significant negative effect on dividend policy (DPR). Total Asset Turnover has a significant positive ef

Abstract by Klaudia Stephanie Ginting; Nisrul Irawati; Chairul Muluk, Jurnal Akademi Akuntansi (2023) — licensed CC BY 4.0.

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Metadata source: DOAJ · DOI 10.22219/jaa.v6i3.26330