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All Journal Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Lalu Rizal Ihwandi
UGR
Economics, Econometrics & Finance

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PENGARUH CASH RATIO, ROA, DER, PERTUMBUHAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO (Studi Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia) Lalu Rizal Ihwandi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 2 No. 2 (2019): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1491.705 KB)

Abstract

ABSTRACT The purpose of this study was to tested the effect of cash ratio (CR), return on assets (ROA), debt-to-equity ratio (DER), firm’s growth (Growth) and investment opportunity set (IOS) on dividend payout ratio (DPR) in manufacturing companies listed in the Indonesia Stock Exchange (IDX) for the period of 2008-2012. The population in this study were 214 manufacturing companies. Amount of samples were 28 companies with a five-year observation period. Amount of data were 140 observations by the method of pooled data. The sampling technique used was purposive sampling. The analysis technique used is multiple linear regression. The results of this study indicate that the cash ratio (CR), and debt-to-equity ratio (DER) significant positive effect on dividend payout ratio (DPR). While the return on assets (ROA) and the investment opportunity set (IOS) was not signifficant positive effect on the dividend payout ratio (DPR) as well as the firm’s growth (growth) significant negative effect on the dividend payout ratio (DPR). Determination kosefisien value by 17%. Keywords: cash ratio (CR), return on assets (ROA), debt-to-equity ratio (DER), firm’s growth (Growth), investment opportunity set (IOS) and dividend payout ratio (DPR)
PENGARUH CASH RATIO, ROA, DER, PERTUMBUHAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO (Studi Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia) Lalu Rizal Ihwandi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 2 No. 2 (2019): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v2i2.25

Abstract

ABSTRACT The purpose of this study was to tested the effect of cash ratio (CR), return on assets (ROA), debt-to-equity ratio (DER), firm’s growth (Growth) and investment opportunity set (IOS) on dividend payout ratio (DPR) in manufacturing companies listed in the Indonesia Stock Exchange (IDX) for the period of 2008-2012. The population in this study were 214 manufacturing companies. Amount of samples were 28 companies with a five-year observation period. Amount of data were 140 observations by the method of pooled data. The sampling technique used was purposive sampling. The analysis technique used is multiple linear regression. The results of this study indicate that the cash ratio (CR), and debt-to-equity ratio (DER) significant positive effect on dividend payout ratio (DPR). While the return on assets (ROA) and the investment opportunity set (IOS) was not signifficant positive effect on the dividend payout ratio (DPR) as well as the firm’s growth (growth) significant negative effect on the dividend payout ratio (DPR). Determination kosefisien value by 17%. Keywords: cash ratio (CR), return on assets (ROA), debt-to-equity ratio (DER), firm’s growth (Growth), investment opportunity set (IOS) and dividend payout ratio (DPR)
PENGARUH ARUS KAS DAN LABA BERSIH DALAM MEMPREDIKSI DIVIDEN DIMASA AKAN DATANG Lalu Rizal Ihwandi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 6 No. 2 (2023): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v6i2.292

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengetahui pengaruh arus kas dan laba bersih dalam memprediksi dividen dimasa akan datang dengan studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011 – 2015. Jumlah populasi penelitian sebanyak 214 perusahaan dan sampel yang didapatkan sebanyak 16 perusahaan dengan menggunakan teknik purposive sampling. Model analisis data yang digunakan pada penelitian ini adalah Model Regresi Linier Berganda. Uji hiptesis dengan hanya menggunakan Uji t. Hasil penelitian ini untuk variabel arus kas diperoleh nilai t hitung sebesar 1,645 dan t tabel sebesar 1,991, karena begitu juga tingkat signifikansinya sebesar 0,104. Karena t hitung < t tabel dan tingkat signifikansi > 0,05 (0,104 >0,05) maka arus kas tidak berpengaruh dalam memprediksi dividen dimasa akan datang. untuk variabel Laba Bersih diperoleh nilai t hitung sebesar 26,735 dan t tabel sebesar 1,991, begitu juga tingkat signifikansinya sebesar 0,000. Karena t hitung > t tabel dan tingkat signifikansi < 0,05 (0,000 < 0,05) maka Laba Bersih berpengaruh dalam memprediksi dividen dimasa akan datang.
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