ANALISIS PUSTAKA TENTANG KEBIJAKAN DIVIDEN
DOI:
https://doi.org/10.31004/jrpp.v7i1.25798Keywords:
ividen; Systematic Literature Review; PerusahaanAbstract
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.References
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