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All Journal Proceeding of National Conference on Accounting & Finance Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Mulya Rafika
Fakultas Ekonomi dan Bisnis, Universitas Labuhanbatu
Economics, Econometrics & Finance

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Pengaruh kebijakan dividen dan Earning Per Share (EPS) terhadap Price to Book Value pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia Christine Herawati Limbong; Mulya Rafika; Yudi Prayoga; Bhakti Helvi Rambe; Eva Fitria
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

The purpose of this study was to determine the effect of earnings per share and dividend policy on price to book value partially on food and beverage companies on the Indonesia Stock Exchange. To find out whether the debt to equity ratio moderates the relationship between earnings per share and dividend policy on price to book value partially on food and beverage companies on the Indonesia Stock Exchange. The number of samples in this study amounted to 12 companies during the study period of 5 years so that it has 60 observational data. The analysis technique used is multiple linear regression. The results showed that Dividend policy has a significant effect on price to book value. Earnings per share had no significant effect on price to book value. Together earning per share variable and dividend policy has a significant affect the price to book value.
PENGARUH NET PROFIT MARGIN, DER DAN ROE TERHADAP DIVIDENDPAYOUT RATIO PERUSAHAAN SUB SEKTORANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA Mulya Rafika
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 1: 2020
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.2160

Abstract

From the preliminary research that the researchers conducted, dividend policy tends to be one of the most stable and predictable elements of firms, and most companies start paying dividends once they reach the maturity stage of business and when there are no more profitable investment opportunities for the company a percentage of the profits they earn will be paid to shareholders as cash dividend called the Dividend Payout Ratio. The purpose of this study was to determine whether the net profit margin, debt ro equity ratio and return on equity have an effect on the Dividend Payout Ratio in Miscellaneous Industry Sub-sector Companies Listed on the Indonesia Stock Exchange. The number of samples in this study amounted to 17 companies during the study period of 3 years so that the observational data were 51 samples. The analysis technique used is multiple linear regression. The results showed that the net profit margin had a significant effect on the dividend payout ratio. Debt to equity ratio has a significant effect on the dividend pay out ratio. Return on equity has no significant effect on the dividend pay out ratio. Taken together, the variables of net profit margin, debt-to-equity ratio and return on equity have a significant effect simultaneously on the dividend pay out ratio.
Co-Authors Bhakti Helvi Rambe Christine Herawati Limbong Eva Fitria Yudi Prayoga