Authors:

Odith Laxmana Wijaya, Komang Ayu Krisnadewi

Abstract:

“The aim of this research is to empirically examine the effect of sales growth and leverage on dividend policy. The quantitative approach was chosen in this research by using data from the coal industry listed on the Indonesia Stock Exchange. Financial data from 23 coal companies were analyzed using multiple linear regression analysis. As expected, this research results reveal that sales growth has a significant negative effect on dividend policy. The results of this study indicate that dividends are paid after the issuer has completed its investment expenditures related to efforts to increase sales. This is in accordance with the theory of residual dividend policy. On the other hand, the results of this study find that leverage has a significant positive effect on dividend policy. Keywords: Sales Growth; Leverage; Dividen Policy”

Keywords

Sales Growth; Leverage; Dividen Policy

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PDF:

https://jurnal.harianregional.com/akuntansi/full-85433

Published

2022-11-26

How To Cite

WIJAYA, Odith Laxmana; KRISNADEWI, Komang Ayu. Pertumbuhan Penjualan, Leverage dan Kebijakan Dividen.E-Jurnal Akuntansi, [S.l.], v. 32, n. 11, p. 3400-3409, nov. 2022. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-85433. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2022.v32.i11.p15.

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Issue

Vol 32 No 11 (2022)

Section

Articles

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