PENCATATAN DEVIDEN SAHAM LAPORAN KEUANGAN PT. PLN (Persero) Tahun 2019-2023

Abstract

This article discusses the recording of stock dividends in the financial statements of PT. Perusahaan Listrik Negara (Persero) or PT. PLN from 2019 to 2023. Recording dividends is an important indication of the company's financial performance and is part of its responsibility to shareholders. Using financial statement data, an analysis was conducted on revenue, net profit, and dividend distribution policy. The results of the analysis show that PT. PLN experienced significant growth in revenue and net profit during the period, with a consistent dividend ratio of around 30% of net profit. The dividend recording process is carried out through the General Meeting of Shareholders (GMS) and announced to shareholders. This finding indicates that PT. PLN is committed to providing satisfactory returns to shareholders, which reflects the company's healthy and sustainable performance.