ANALISIS KEBIJAKAN DEVIDEN SEBELUM DAN SESUDAH UU OMNIBUS LAW CIPTA KERJA DIBERLAKUKAN DI ERA NEW NORMAL

  • Susilawati Fakultas Ekonomi dan Bisnis Universitas Pancasila
  • Ameilia Damayanti Fakultas Ekonomi dan Bisnis Universitas Pancasila
  • Sri Ambarwati Fakultas Ekonomi dan Bisnis Universitas Pancasila
  • Gabriella Fakultas Ekonomi dan Bisnis Universitas Pancasila
DOI: https://doi.org/10.35814/relevan.v2i1.2815
Abstract views: 463 | pdf downloads: 819
Keywords: Devidend Payout Ratio, Omnibus Law, Devidend Policy

Abstract

This study aims to find out if there are differences in dividend policies before and after the Omnibus Law on Job Creation was enacted in the new normal era. The variable used in this study is the dividend policy as measured by the dividend payout ratio. The sample used in this study are pharmaceutical and food and beverage industry companies listed on the Indonesia Stock Exchange, published financial reports in 2017 - 20120 with 19 sample companies using the purposive sampling method. The results of the study show that there are differences in dividend policies in the pharmaceutical, food and beverage industry in the period before the new normal or before the provisions of the Omnibus Law in Job Creation were enacted in Indonesia, namely lower dividend payments or policies. Then there are differences in dividend policies in the pharmaceutical, food and beverage industries in the period after the new normal or after the provisions of the Omnibus Law Employement Law are enacted in Indonesia, namely higher dividend payments or policies

Published
2021-11-23
How to Cite
Susilawati, Damayanti, A., Sri Ambarwati, & Gabriella. (2021). ANALISIS KEBIJAKAN DEVIDEN SEBELUM DAN SESUDAH UU OMNIBUS LAW CIPTA KERJA DIBERLAKUKAN DI ERA NEW NORMAL. RELEVAN : Jurnal Riset Akuntansi, 2(1), 15-29. https://doi.org/10.35814/relevan.v2i1.2815
Section
Articles