PENGARUH PENERAPAN PSAK 72 TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL
The purpose of this study was to determine the effect of applying PSAK 72 on dividend policy with firm size as the control variable. Researchers use secondary data sources in the form of financial statements of infrastructure companies collected using a documentation approach. The sample in the stu...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universitas Kristen Indonesian Paulus
2023-07-01
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Series: | Accounting Profession Journal (APAJI) |
Online Access: | https://ojsapaji.org/index.php/apaji/article/view/102 |