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  • Kelompok 10 Emka

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    This document discusses dividend policy. It begins by defining dividends as a proportion of profits distributed to shareholders based on the number of shares owned. It then identifies different types of dividends such as cash dividends, property dividends, liquidating dividends, and stock dividends. It also discusses factors that influence dividend policy such as a company's solvency, liquidity, debt obligations, investment opportunities, and earnings stability. Finally, it outlines several theories of dividend policy including the dividend irrelevance theory, bird in hand theory, tax preference theory, and signaling hypothesis theory.

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    KELOMPOK 10 EMKA

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    This document discusses dividend policy. It begins by defining dividends as a proportion of profits distributed to shareholders based on the number of shares owned. It then identifies different types of dividends such as cash dividends, property dividends, liquidating dividends, and stock dividends. It also discusses factors that influence dividend policy such as a company's solvency, liquidity, debt obligations, investment opportunities, and earnings stability. Finally, it outlines several theories of dividend policy including the dividend irrelevance theory, bird in hand theory, tax preference theory, and signaling hypothesis theory.

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    © All Rights Reserved
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    2 views8 pages

    Kelompok 10 Emka

    Uploaded by

    baby freak
    This document discusses dividend policy. It begins by defining dividends as a proportion of profits distributed to shareholders based on the number of shares owned. It then identifies different types of dividends such as cash dividends, property dividends, liquidating dividends, and stock dividends. It also discusses factors that influence dividend policy such as a company's solvency, liquidity, debt obligations, investment opportunities, and earnings stability. Finally, it outlines several theories of dividend policy including the dividend irrelevance theory, bird in hand theory, tax preference theory, and signaling hypothesis theory.

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    of 8

    KEBIJAKAN

    DIVIDEN
    HUDA
    KELOMPOK 10 ZAHRA
    SALMAN ALFARISYI
    OVVY
    PENGERTIAN DIVIDEN
    DIVIDEN Adalah proporsi laba atau keuntungan yang dibagikan kepada
    para pemegang saham dalam jumlah yang sebanding dengan jumlah
    lembar saham yang dimilikinya. Semua keuntungan ataupun kerugian
    yang diperoleh perusahaan selama berusaha dalam satu periode tersebut
    dilaporkan oleh direksi kepada para pemegang saham dalam suatu rapat
    pemegang saham
    JENIS-JENIS DIVIDEN

    CASH DIVIDEN PROPERTI DIVIDEN

    LIQUIDATING DIVIDEN STOCK DIVIDEN


    KEBIJAKAN DIVIDEN
    Kebijakan Dividen adalah keputusan manajeman keuangan untuk
    menentukan besarnya prosentase laba yang dibagikan kepada para
    pemegang saham dalam bentuk cash deviden, stabilitas deviden yang
    dibagikan, deviden saham (stock deviden), pemecahan saham(stock split)
    dan penarikan kembali saham yang beredar yang semuanya ditunjukan
    untuk meningkatkan kemakmuran para pemegang saham.
    FAKTOR YANG MEMPENGARUHI KEBIJAKAN
    DIVIDEN

    POSISI SOLVABILITAS POSISI LUKUIDITAS KEBUTUHAN UNTUK


    PERUSAHAAN PERUSAHAAN MELUNASI HUTANG

    KESEMPATAN STABILITAS
    RENCANA PERLUASAN
    INVESTASI PENDAPATAN

    PENGAWASAN TERHADAP
    PERUSAHAAN
    TEORI KEBIJAKAN DIVIDEN

    Teori “ Dividen Tidak Relevan “ dari


    Teori “ The Bird in the Hand “
    Modigliani dan Miller

    Teori Perbedaan Pajak Teori “ Signaling Hypothesis “

    Teori “ Clientele Effect “


    STOCK REPURCHASE, STOCK
    DIVIDEND AND STOCK SPLIT

    STOCK REPURCHASE STOCK DIVIDEND DAN STOCK SPLIT

    Sebagai alternatif terhadap pemberian dividen Stock split adalah tindakan perusahaan memecah
    berupa uang tunai ( cashdividen ) , perusahaan saham yang beredar menjadi bagian yang lebih
    dapat mendistribusikan pendapatan kecil. Stock dividend adalah tindakan perusahaan
    kepadapemegang saham dengan cara membeli memberikan saham baru sebagai pembayaran
    kembali saham perusahaan (repuchasing stock ) dividen .Bagi pemegang saham stock split tidak
    membuat mereka bertambah kekayaannya karena
    kenaikan jumlah saham diimbangi dengan
    penurunan nilai saham . Stock dividend juga tidak
    menambah kekayaan pemegang saham
    THANK YOU
    ENI KWESYEN TEMAN-TEMAN?

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