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Deviden Saham

Dividen Saham merupakan pembagian laba kepada pemegang saham berdasarkan jumlah saham yang dimiliki. Deviden akan mengurangi laba ditahan dan kas yang tersedia bagi perusahaan, tapi distribusi keuntungan kepada para pemilik memang adalah tujuan utama suatu bisnis.

Dividend is a distribution of profits to shareholders based on the number of shares owned. This division will reduce retained earnings and cash available to companies, but the distribution of profits to the owners it is a primary goal of a business.

Dividends can be divided into three types:

  1. Cash dividends; most common method for sharing profits. Paid in cash and expenditures are taxed in the year.
  2. Stock dividends; fairly common practice and are paid in the form of additional shares, usually calculated in proportion to the number of shares held. For example, every 100 shares held, distributed 5 additional shares. This method is similar to the stock split because it was done by increasing the number of shares while reducing the value of each stock so that it does not change the market capitalization.
  3. Property dividends; paid in the form of assets. Distribution of dividends in this way rarely done.
  4. The interim dividend; distributed prior to the Company fiscal year ends.

Dividend Payout Ratio (DPR

This study aimed to analyze the factors that influence the dividend payout ratio (DPR) at a public company listed on the Jakarta Stock Exchange (JSE). Analysis of Moment Structure (AMOS) is an analytical model that is used to examine all variables simultaneously predicted to influence the dividend payout ratio, ie the cash position, potential growth, firm size, debt and capital ratios, profitability, ownership and dividend payout ratio. The sample in this study using the 148 companies that are public companies at Jakarta Stock Exchange during the period 1991 to 1996. The results show only the cash position, and the ratio of debt to capital (which lies in the balance sheet classification), which has a significant influence on dividend payout ratio, while earnings (a proxy of the classification of income) have a less significant effect.