PENGARUH EFFECTIVE TAX RATE, ARUS KAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Barang Konsumsi yang Terdaftar di BEI Periode 2017-2021)
Julian Muhammad Hasan,
Liana Dwi Septiningrum
Abstract:This study aims to analyze the effective tax rate, cash flow and managerial ownership of dividend policy. This study uses a quantitative method and uses secondary data from consumer sector companies listed on the Indonesia Stock Exchange in 2017-2021. Hypothesis testing was carried out using the Eviews 10 application. There were 85 company data samples selected using a purposive sampling technique using several criteria according to research needs. Based on the test results, it was revealed that partially the … Show more
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