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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
As’adur Rofik
Universitas PGRI Adi Buana Surabaya
Economics, Econometrics & Finance

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ANALYSIS OF PROFITABILITY AND COMPANY SIZE ON DIVIDEND POLICY Bayu Adi; As’adur Rofik; Sheli Rachmawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19915

Abstract

The goal of is to investigate the relationship between dividend policy and company size on profitability. The research sample is the financial reports of several companies during the observation period. Data analysis through SPSS multiple linear regression analysis. Research findings prove dividend policy has a positive significant impact on profitability. The idea that net income serves as the primary basis for determining dividend distribution is supported by these findings. On the other hand, company size has no visible impact on dividend policy. Although it is generally believed that larger companies have more stable operations it is not always a primary consideration when determining dividend policy. This proves that a company's profit-creating ability has a greater affect on dividend distribution decisions than the size of its total assets. Therefore, profitability has a greater influence than company size.
Co-Authors Bayuadi, Bayuadi Sheli Rachmawati