The dividend payment puzzle

Fenty, Fauziah and Sri, Wahyuni Jamal and Umi, Kartini Rashid (2024) The dividend payment puzzle. Jurnal Ekonomi Manajemen Bisnis (EKOMABIS), 5 (1): 6. pp. 207-220. ISSN 2716-0238

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Abstract

This study's objective is to ascertain and identify influencing the decision to pay dividends. Dividend data were subjected to fixed effects model. Panel regression analysis taken from annual reports issued by manufacturing companies listed on the BEI above 2016-2022 period. The affect dividends are ROA, DER, Size and TR. The company must pay attention to the overall factor that used, so that policies can be taken appropriately. Dividend payments are concentrated in large companies. Managers can use the empirical findings to make dividend payment decisions. The government learn from the impact of changes to the Job Creation Law and Income Tax Law, so that Indonesia becomes an investment destination. The dividend puzzle needs close attention to the different characteristics of firms in explanations for paying dividends.

Item Type: Article
Uncontrolled Keywords: Dividend payments, Profitability, Tax rates, Corporate finance, Dividend policy, Financial management
Subjects: Economics and Business
Depositing User: Hestianna Nurcahyani
Date Deposited: 20 Oct 2024 06:22
Last Modified: 20 Oct 2024 06:22
URI: https://karya.brin.go.id/id/eprint/49289

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