Financial Performance Analysis of Dividends on the LQ45 Index
Dividend policy is a company's decision to distribute profits between shareholders and the company itself. This study aims to evaluate the influence of factors that determine dividend policy. The independent variables in this study include profitability, leverage, firm size, liquidity, firm age...
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| Format: | Article |
| Language: | English |
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Universitas Proklamasi 45 Yogyakarta
2024-12-01
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| Series: | Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship |
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| Online Access: | https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1725 |
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| author | Muhamad Azril Maulana Muhamad Davala Hadi Pratama Arie Muhamad Akram Reihan Yusuf Giovansyah Farah Margaretha Leon |
| author_facet | Muhamad Azril Maulana Muhamad Davala Hadi Pratama Arie Muhamad Akram Reihan Yusuf Giovansyah Farah Margaretha Leon |
| author_sort | Muhamad Azril Maulana |
| collection | DOAJ |
| description | Dividend policy is a company's decision to distribute profits between shareholders and the company itself. This study aims to evaluate the influence of factors that determine dividend policy. The independent variables in this study include profitability, leverage, firm size, liquidity, firm age, corporate taxes, and growth opportunities, while the dependent variable is the managed dividend policy. Processed using table data. The limitation of the problem in this study is that by LQ45 index, we mean companies listed on the LQ45 index in the period 2022 and distributing dividends in the five year (2018-2022). The goal of the research is to see the influence of factors that determine dividend policy. The results of the conducted research show that liquidity and age of the company do not affect dividends. Profitability and debt have a significant negative impact on dividend policy. The size of the company, growth opportunities, and corporate tax then have a significant positive impact on dividends. The significance of the conducted research is to guide bank managers in re-evaluating the level of profitability and leverage used, as well as paying attention to the management of growth opportunities, tax, and regulatory aspects. Company's scale provide higher dividends. |
| format | Article |
| id | doaj-art-876b4d178ba2488daeba12159e33d95d |
| institution | DOAJ |
| issn | 2089-550X 2527-6638 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universitas Proklamasi 45 Yogyakarta |
| record_format | Article |
| series | Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship |
| spelling | doaj-art-876b4d178ba2488daeba12159e33d95d2025-08-20T03:20:51ZengUniversitas Proklamasi 45 YogyakartaJurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship2089-550X2527-66382024-12-0114131733310.30588/jmp.v14i1.17251560Financial Performance Analysis of Dividends on the LQ45 IndexMuhamad Azril Maulana0Muhamad Davala Hadi Pratama1Arie Muhamad Akram2Reihan Yusuf Giovansyah3Farah Margaretha Leon4Universitas TrisaktiUniversitas TrisaktiUniversitas TrisaktiUniversitas TrisaktiUniversitas TrisaktiDividend policy is a company's decision to distribute profits between shareholders and the company itself. This study aims to evaluate the influence of factors that determine dividend policy. The independent variables in this study include profitability, leverage, firm size, liquidity, firm age, corporate taxes, and growth opportunities, while the dependent variable is the managed dividend policy. Processed using table data. The limitation of the problem in this study is that by LQ45 index, we mean companies listed on the LQ45 index in the period 2022 and distributing dividends in the five year (2018-2022). The goal of the research is to see the influence of factors that determine dividend policy. The results of the conducted research show that liquidity and age of the company do not affect dividends. Profitability and debt have a significant negative impact on dividend policy. The size of the company, growth opportunities, and corporate tax then have a significant positive impact on dividends. The significance of the conducted research is to guide bank managers in re-evaluating the level of profitability and leverage used, as well as paying attention to the management of growth opportunities, tax, and regulatory aspects. Company's scale provide higher dividends.https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1725company sizecorporate taxdividend policyleverageand profitability. |
| spellingShingle | Muhamad Azril Maulana Muhamad Davala Hadi Pratama Arie Muhamad Akram Reihan Yusuf Giovansyah Farah Margaretha Leon Financial Performance Analysis of Dividends on the LQ45 Index Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship company size corporate tax dividend policy leverage and profitability. |
| title | Financial Performance Analysis of Dividends on the LQ45 Index |
| title_full | Financial Performance Analysis of Dividends on the LQ45 Index |
| title_fullStr | Financial Performance Analysis of Dividends on the LQ45 Index |
| title_full_unstemmed | Financial Performance Analysis of Dividends on the LQ45 Index |
| title_short | Financial Performance Analysis of Dividends on the LQ45 Index |
| title_sort | financial performance analysis of dividends on the lq45 index |
| topic | company size corporate tax dividend policy leverage and profitability. |
| url | https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1725 |
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