Kebijakan Pembayaran Dividen Berdasarkan EPS, Leverage dan Size

Yuhelmi, Yuhelmi (2013) Kebijakan Pembayaran Dividen Berdasarkan EPS, Leverage dan Size. Jurnal Kajian Akuntansi dan Auditing, 8 (1). ISSN 1906-2473

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Abstract

This Study aims to determine the difference in value Dividend Payout Ratio is based on EPS, leverage and size at the company listed in Indonesian Stock Exchane. The Population is the company paying the dividends consistently over the periode 2007 -2009 and all taken as sample. Data used in this study is secondary data obtained from the Indonesian Capital Market of Directory (ICMD). Data processing is done by using the Kruskal-Walis H test method because the data are not normally distributed. Based on the test result found a significant difference between the Dividend Payout Ratio companies that have hight EPS with Low EPS. Companies that have hight EPS paying hight Dividend Payout Ratio than companies that have low EPS. The result also found no significant difference between the payment id Dividend payout ratio companies that have hight leverage with companies that have low leverage so also there is no difference between large-sized companies with companies with a smaller company

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