ANALISIS PUSTAKA TENTANG KEBIJAKAN DIVIDEN

Bhenu  Artha; Antonius Satria  Hadi; Bahri Bahri; Niken Permata  Sari; Utami Tunjung  Sari; Cahya Purnama  Asri

doi:10.31004/jrpp.v7i1.25798

Authors

Bhenu Artha Universitas Widya Mataram
Antonius Satria Hadi Universitas Widya Mataram
Bahri Bahri Universitas Widya Mataram
Niken Permata Sari Universitas Widya Mataram
Utami Tunjung Sari Universitas Widya Mataram
Cahya Purnama Asri Universitas Widya Mataram

DOI:

https://doi.org/10.31004/jrpp.v7i1.25798

Keywords:

ividen; Systematic Literature Review; Perusahaan

Abstract

Faktor-faktor penentu kebijakan dividen telah diteliti selama beberapa dekade, namun belum ada konsensus mengenai faktor-faktor mana yang memengaruhi kecenderungan membayar dividen dan pembayaran dividen. Artikel ini merupakan tinjauan literatur tentang dividen. Tujuan penelitian ini adalah untuk memberikan tinjauan literatur yang mendalam tentang dividen di perusahaan. Penelitian ini menggunakan 58 artikel sebagai bahan kajian. Hasil penelitian menunjukkan variabel-variabel yang mempengaruhi maupun dipengaruhi dividen. Penelitian ini tidak menemukan dividen sebagai variabel moderasi maupun mediasi. Variabel yang diidentifikasi dalam penelitian ini merupakan variabel internal dan eksternal perusahaan.

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