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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Riset Akuntansi dan Bisnis Indonesia
Adam Putra Oka
Universitas Lampung
Economics, Econometrics & Finance

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The Influence of Financial Ratios on Dividend Policy in Banking Companies with Firm Size as a Moderating Variable Adam Putra Oka; Ade Widiyanti
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.422

Abstract

Purpose: This study aims to examine the effect of profitability, leverage, and liquidity on dividend policy, with firm size as a moderating variable in banking companies listed on the Indonesia Stock Exchange (2021–2023). Methodology/approach: A quantitative approach using secondary data from 47 banking firms (141 observations) was analyzed through multiple linear regression with SPSS, including classical assumption tests and hypothesis testing. Results/findings: The results indicate that profitability, leverage, and liquidity have a positive and significant effect on dividend policy, while firm size also shows a significant role and potential moderating influence on the relationship between financial ratios and dividend policy. Conclusions: Financial performance, particularly profitability, leverage, and liquidity, plays an important role in determining dividend policy, with firm size strengthening these relationships in the banking sector. Limitations: The study is limited to the banking sector, a short observation period (2021–2023), and selected financial ratios, which may not fully capture all determinants of dividend policy. Contribution: This research contributes to the literature by providing empirical evidence on dividend policy determinants in Indonesian banking and highlighting the moderating role of firm size for investors and corporate decision-making
Pengaruh Rasio Keuangan pada Kebiajakan Dividend dalam Perusahaan Perbankan dengan Firm Size sebagai Variable Moderasi Adam Putra Oka; Ade Widiyanti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2198

Abstract

Indonesia's increasing economic growth has intensified competition in the business world, particularly in the Indonesian banking sector, from conventional to sharia-compliant. Furthermore, the entry of foreign banks has made business activities in Indonesia increasingly complex. The stock market is a crucial source of funding for companies. Publicly listed companies can increase their funding sources by selling ownership in the capital market. Dividends are the distribution of company earnings to shareholders in the form of cash, assets, or other forms. Dividend policy is a policy for sharing company profits with shareholders, which is announced in the form of dividends and retained earnings for the benefit of company growth. The proportion of dividends distributed to shareholders depends on the company's profitability and dividend policy. The percentage of profits distributed to shareholders in the form of dividends is called the Dividend Payout Ratio.Differences in calculations in determining financial ratios in banking companies are an interesting focus in this study. The study results show quite significant results between financial ratios and managers' decisions in making dividend policy decisions. In the future, the results of this study are expected to be a consideration and reference for investors who want to enter the world of investment, especially in the banking sector.
Co-Authors Ade Widiyanti