Wynne Dea Aprillia Tania
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PENGARUH PROFITABILITAS LEVERAGE DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN Wynne Dea Aprillia Tania; FX Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38865

Abstract

This study aims to analyze the impact of profitability, leverage, and liquidity on dividend policy in Consumer Non-Cyclical and Industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Using a purposive sampling method, a sample of 54 companies was selected. Data analysis was performed using multiple linear regression via SPSS version 25 and Microsoft Excel. The empirical results indicate that profitability and leverage exert a significant positive effect on dividend policy, whereas liquidity shows no significant influence. Consequently, companies are expected to prioritize profit margins and optimize debt structures when formulating dividend distributions.