期刊名称:International Journal of Academic Research in Accounting, Finance and Management Sciences
印刷版ISSN:2308-0337
电子版ISSN:2225-8329
出版年度:2016
卷号:6
期号:2
页码:87-97
语种:English
出版社:Human Resource Management Academic Research Society
摘要:The purpose of the research is to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER), Assets Growth and Dividend Payout Ratio in a Year Before (DPRt-1) towards Dividend Payout Ratio (DPR) on Listed Companies at Jakarta Islamic Index during 2009-2014 period. This research is using annual report that collected from Indonesia Stock Exchange. The method used in this research is panel data regression analysis and the chosen models that used common effect model. The results showed a positive and significant effect of ROA and DPR in a year before to Dividend Payout Ratio. The results also showed a negative and significant effect of Asset Growth to Dividend Payout Ratio. However, the results also showed no significant effect of Debt to Equity Ratio to Dividend Payout Ratio. The most significant variable that effecting Dividend Payout Ratio is Dividend Payout Ratio a Previous Year (DPRt-1).