PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN DEVIDEN, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN
Abstract
Financial performance is very important for companies to find out the extent to which the company has implementend it properly and correctly, so it is used by management in making financial decisions, especially profitability conditions, capital adequacy and liquidity conditions. This research aims to determine and provide empirical evidence or the influence of company growth, dividend policy, and capital structure on financial performance in non-cyclical consumer companies in the food and beverage sector to the 2018-2022 period. This researvh method is quantitative using secondary data obtained from the Indonesian Stock Exchange (IDX) and on the official website of each company with purposive sampling and the final sampel obtained was 18 companies and the total number of observation data was 90 data. The data analysis technique uses panel data regression analysis with the help of the EViews 12 program. The results of this research show that partially company growth, dividend policy, and capital structure have a significant effect on financial performance
References
Diana, S. D. (2012). SPM Akuntansi untuk SMK dan MAK. Erlangga.
Dina.L.Br.H, N. S. (2021). Pengaruh Struktur Modal, Pertumbuhan Perusahaan, Rasio Likuiditas dan Pertumbuhan Penjualan Terhadap Rasio Profitabilitas.
Division, I. S. (2021). IDX Statistics.
Fahmi, I. (2018). Manajemen Investasi. Jagakarsa, Jakarta Selatan: Salemba Empat.
Financial, I. (2023, Juni 13). 3 Tahun, Dividen SKBM Terus Menanjak.
I G.A.K.Trisnayanti, Ni Luth P.W. (2022). Pengaruh Leverage, Likuiditas, Modal Kerja dan Pertumbuhan Perusahaan Terhadap Profitabilitas.
Khuzaeni. (2018). Pengaruh Program Kemitraan dan Kebijakan Deviden Terhadap Kinerja Keuangan.
Muliawan, A. (2016). Pengaruh Earning Per Share, Kondisi Keuangan Perusahaan, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Pemberian Opini Audit Going Concern.
Ni Putu Yulinda Prastika, M. R. (2019). Pengaruh Profitabilitas, Struktur Aktiva, dan Likuiditas Terhadap Struktu Modal Perusahaan.
Ni Wayan Pradnyanita Sumayanti, N. T. (2019). Pengaruh Struktur Modal, Likuiditas dan Ukuran Perusahaan terhadap Profitabilitas.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D Alfabeta.
Suharna. (2020). Pengaruh Inflasi, BI rate, Suku Bunga Kredit Terhadap Non Performing Loan Kredit UMKM Pada Bank Umum. Jurnal Ilmiah Akuntansi Universitas Pamulang.
Wesly.A.S, D. P. (2021). Pengaruh Kebijakan Hutang, Kebijakan Deviden dan Kebijakan Modal Terhadap Profitabilitas.
Willy.T, M. (2019). Pengaruh Struktur Modal, Kebijakan Deviden dan Likuiditas Terhadap Profitabilitas.
Copyright (c) 2024 Jurnal Kajian Akuntansi dan Auditing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Please find the rights and licenses in Jurnal Kajian Akuntansi dan Auditing (JKAA). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
JKAA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons Attribution-NonCommercial 4.0 International License, JKAA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Copyrights Holder
With the receipt of the article by Editorial Board of the Jurnal Kajian Akutansi dan Auditing (JKAA) and it was decided to be published, then the copyright regarding the article will be diverted to Jurnal Kajian Akutansi dan Auditing (JKAA).
Jurnal Kajian Akutansi dan Auditing (JKAA) hold the copyright regarding all the published articles and has the right to multiply and distribute the article under