Laba Per Saham dan Ukuran : Karakteristik Pembayar Dividen ?
Journal Title: Jurnal Accountability - Year 2014, Vol 3, Issue 1
Abstract
Dividend is the main component of return that is very expected by investors, beside of capital gain. Also, the size of company could become as contribute variable to determine the amount of dividend payment. This study had samples for 378 companies listed in Indonesia Stock Exchange for period of 2009 till 2011, conducting logistic regression analysis and paired samples t test. The result of study shows that, earnings per share had significant relationship with the amount of dividend payent, while size of company had not. The controversy of size’s result is analyzed further based on companies who had paid the dividend, and found that, size of company is one of characteristics of companies who paid dividend. More analysis conducted to earnings per share, it is found that, companies who paid dividend have characteristics such as higher net income and less outstanding shares. In the last confirmation, this study found that, companies who always paid dividend were not a type of cash cow companies.
Authors and Affiliations
Winston Pontoh
Keywords
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- EP ID EP367187
- DOI 10.32400/ja.4944.3.1.2014.86-94
- Views 106
- Downloads 0
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