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M Thoifur Romli Rozani
Universitas Islam Negeri Sunan Ampel Surabaya
Economics, Econometrics & Finance

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Profitabilitas dan Likuiditas sebagai Determinan Kebijakan Dividen Sektor Perbankan: Sebuah Tinjauan Literatur Sistematis M Thoifur Romli Rozani
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5j84mx06

Abstract

Dividend policy is a strategic financial decision in the banking sector, shaped by strict prudential regulation on  capital adequacy and liquidity. This study aims to synthesize prior empirical findings on the effect of profitability  and liquidity on dividend policy in the banking sector through a systematic literature review. Ten core studies  meeting the inclusion criteria, namely banking-sector research using dividend payout ratio as the dependent  variable with profitability and liquidity as independent variables, were analyzed using narrative synthesis. The  results show that profitability, proxied by return on assets or return on equity, has a positive and significant effect  on dividend policy in seven of ten studies, consistent with Lintner's model and signaling theory. Liquidity, however,  shows a far less consistent pattern: six studies report no significant effect, two report a positive effect, and two  report a negative effect. This inconsistency is attributed to differences in liquidity proxies, research periods, and  bank institutional characteristics. The study concludes that liquidity's dual role as both a dividend-paying capacity  indicator and a prudential compliance instrument constrains bank management's discretion in translating liquidity  into dividends, distinguishing banking from non-banking sector
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