Clarissa Valencia
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PENGARUH LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN Clarissa Valencia; Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39044

Abstract

This research aims to examine the effect of liquidity, profitability, and leverage on dividend policy in non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The sample consisted 96 companies selected using purposive sampling.. The reseacrh data were obtained from annual finansial reports available on the IDX website. The multiple regression analysis technique used was SPSS versin 30. The study found that dividend policy does not receive a significant positive influence from liquidity, dividend policy receives a significant positive influence from profitability, and dividend policy does not receive a significant positive influence from leverage. Therefore, companies need to maintain their profitability levels to sustain their dividend distribution policies to shareholders.