Authors :
Roby Ferbiyanto; Indra Siswanti
Volume/Issue :
Volume 7 - 2022, Issue 7 - July
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3zPJNFL
DOI :
https://doi.org/10.5281/zenodo.6958147
Abstract :
This research intends to determine the effect
of audit committee, liquidity, profitability, and leverage
on dividend policy. This research was conducted on
consumer goods sector companies listed on the Indonesia
Stock Exchange for the period 2016-2020. The sampling
technique used in this study was purposive sampling, as
many as 18 samples. The data were analyzed using panel
data regression with a multiplication interaction
structure so that it became 90 observations. The results
of the study simultaneously show that audit committee,
liquidity, profitability, and leverage have a positive
significance on dividend policy. Partially, audit
committee has negative insignificance on dividend policy,
the current ratio has a positive significance on dividend
policy, return on equity has a positive significance on
dividend policy, and the debt to equity ratio has a
negative insignificant on dividend policy.
Keywords :
Audit Committee, Liquidity, Profitability, Leverage, Dividend Policy.
This research intends to determine the effect
of audit committee, liquidity, profitability, and leverage
on dividend policy. This research was conducted on
consumer goods sector companies listed on the Indonesia
Stock Exchange for the period 2016-2020. The sampling
technique used in this study was purposive sampling, as
many as 18 samples. The data were analyzed using panel
data regression with a multiplication interaction
structure so that it became 90 observations. The results
of the study simultaneously show that audit committee,
liquidity, profitability, and leverage have a positive
significance on dividend policy. Partially, audit
committee has negative insignificance on dividend policy,
the current ratio has a positive significance on dividend
policy, return on equity has a positive significance on
dividend policy, and the debt to equity ratio has a
negative insignificant on dividend policy.
Keywords :
Audit Committee, Liquidity, Profitability, Leverage, Dividend Policy.