Pengaruh Rasio Likuiditas, Solvabilitas dan Profitabilitas Terhadap Kebijakan Dividen

Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016

  • Anisah Anisah STIE Widya Gama Lumajang

Abstract

This research was conducted to determine the effect of variables Current Ratio, Debt to Equity Ratio and Return On Assets on Dividend Payout Ratio in manufacturing companies listed on the Indonesia Stock Exchange. The purpose of this study is to measure and analyze the influence of corporate financial ratios in manufacturing companies listed on the Stock Exchange during the 2013-2016 research year. The technique used in this study is Purposive Sampling technique with criteria: 1) Manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2016. 2) The company presents complete financial statements during the research year. 3) The company distributes dividends during the research year. Data obtained by 23 sample companies from 144 manufacturing companies registered on the IDX. The analysis technique used is multiple linear regression and hypothesis testing using t test, f test and classic assumption test. The analysis shows that the Current Ratio, Debt to Equity Ratio, Return On Assets variables significantly influence the Dividend Payout Ratio.

Published
2019-07-06