Determinasi Atas Devidend Policy Pada Bursa Efek Indonesia Periode 2013 - 2023

Abstract

This research explains all the factors that influence management in deciding its policy regarding dividends. By issuing dividends, it means that the company gives shareholders rights to the number of shares they own. Audit delay is one of the determining factors for companies to issue policies related to dividend policy, where in this research three control variables were added, namely size, leverage and profitability. The aim of this research is to determine the influence of all independent variables on dividend policy. The data analysis technique used is multiple regression analysis. This research provides empirical evidence that audit delay has a positive and significant effect on dividend policy, and size, leverage and profitability can be control variables for the influence of this direct relationship. It is hoped that this research can provide information for companies to pay attention to factors that can influence them in deciding on dividend policies that are profitable for investors.