PENGARUH FREE CASH FLOW, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2019-2022

Authors

  • Chintya Soeiswanto Universitas Sam Ratulangi
  • Herman Karamoy Akuntansi FEB Unsrat
  • Priscillia Weku Akuntansi FEB Unsrat

DOI:

https://doi.org/10.32400/gc.v19i2.55378

Abstract

The company must fulfill its dividend distribution obligations to shareholders, while still
ensuring optimal operational continuity. A company's decision regarding the process of
distributing profits, whether as dividends to shareholders or as retained earnings for future
investments, is referred to as dividend policy. Some factors that can affect dividend policy are
free cash flow, profitability, and liquidity. The purpose of this study is to determine the effect
of free cash flow, profitability, and liquidity on dividend policy. This study used a sample of
44 food and beverage companies listed on the Indonesia Stock Exchange in 2019-2022. The
method used is quantitative research with a purposive sampling technique. In this study, data
were analyzed using multiple linear regression analysis. The results showed that free cash
flow and profitability had a positive and significant effect on dividend policy, while liquidity
has no effect on dividend policy.
Keywords : Free Cash Flow, Profitability, Liquidity, Dividend Polic

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Published

2024-06-28

How to Cite

Soeiswanto, C., Karamoy, H., & Weku, P. (2024). PENGARUH FREE CASH FLOW, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2019-2022. GOING CONCERN : JURNAL RISET AKUNTANSI, 19(2), 133–142. https://doi.org/10.32400/gc.v19i2.55378

Issue

Vol. 19 No. 2 (2024): Going Concern : Jurnal Riset Akuntansi

Section

Articles

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Author keep the copyright of the article published in this journal