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All Journal Al-Buhuts (e-journal) Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ekonomi Prioritas (JEKO) Moneter : Jurnal Ekonomi dan Keuangan
Ihsan Guntur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Journal : Moneter : Jurnal Ekonomi dan Keuangan

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Pengaruh Kebijakan Dividen Terhadap Kinerja Keuangan pada PT. Gudang Garam TB Sitti Maryam; Abdullah Abdullah; Ihsan Guntur
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.887

Abstract

Multinational companies in Indonesia, such as PT Gudang Garam Tbk, with complex financial statements, are interesting subjects for study. The company's capital ownership has increased annually, but this growth has not been accompanied by an increase in profits. The analysis is based on the financial statements of PT Gudang Garam Tbk for the period 2018-2022, using simple regression analysis. In this analysis, the dividend payout ratio, Return On Investment, and Return On Equity are considered as independent variables (x), while financial performance is the dependent variable (y). The study results show an increase in the dividend policy, but a decrease in ROI and ROE. Furthermore, the statistical analysis reveals that the dividend policy has a positive effect on financial performance, while ROI and ROE have a negative impact on financial performance. The findings indicate that the low profit growth is not due to high or low capital, but is instead caused by the return on investment (ROI) and return on capital (ROE) in the form of profit sharing. Hence, it is the return process that leads to declining or low profits.
Co-Authors A.Resky Elisa Putri Abdullah Abdullah Andi saharuddin Arya Imran Taufik Jemmy Taruk Limbong Meldilia N J Lenas Misbahuddin Misbahuddin Nashriah Akil Nasriah akhil Sitti Maryam