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All Journal Jurnal Pendidikan Akuntansi (JPAK)
Happy Aulia Priyambodo
Universitas Negeri Surabaya
Economics, Econometrics & Finance Education

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Pengaruh Rasio Profitabilitas, Likuiditas, Aktivitas Dan Kepemilikan Institusional Terhadap Kebijakan Dividen Perusahan Subsektor Farmasi Di Bursa Efek Indonesia Periode 2019-2023 Happy Aulia Priyambodo; Eko Wahjudi
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 2 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to analyze the influence of profitability, as proxied by Return on Assets (ROA), liquidity, as proxied by Current Ratio (CR), activity, as proxied by Total Asset Turnover (TATO), and institutional ownership (INST), on dividend policy, as proxied by Dividend Payout Ratio (DPR) in pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses a quantitative method with secondary data in the form of company annual reports. The research sample consisted of 9 companies selected using purposive sampling technique and analyzed using multiple linear regression. This finding suggests that dividend policy is more influenced by profitability and liquidity than activity and institutional ownership, thus providing input for management in formulating dividend policy and for investors in evaluating investment decisions.
Co-Authors Eko Wahjudi