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All Journal Jurnal Ekonomi Jurnal Analisa Akuntansi dan Perpajakan Jurnal Akuntansi Jurnal Bina Akuntansi Jurnal Paradigma Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Serina Abdimas
Viriany
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN: STUDI KASUS HEALTHCARE DI BEI Jane Clara; Viriany
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.v8i4.39085

Abstract

This study aims to analyze the effects of profitability and leverage on corporate dividend policies. The data used are secondary data obtained from the financial statements of companies in the healthcare sector listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using purposive sampling, 10 companies that met the criteria were selected, resulting in a total of 30 observations. Panel data processing in this study was conducted using EViews 13 and Microsoft Excel 2016. The results of the tests indicate that profitability has a positive relationship and a significant effect on dividend policy. Additionally, leverage was found to have a negative relationship and no significant effect on corporate dividend policy.
Co-Authors Beatrice Tannessia Tandri Elfenso, Parcella Glatia Fauzan Widyatma Putra Henny Wirianata, Henny Ineke Jane Clara M. Mutsaqoful Fikri Sari, Vinnetta Ratna Steven Imanuel Tan Hauw-Sen Tanaya, Catherine Carissa Wulansari Syahputeri A.P