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All Journal Journal of Economic, Bussines and Accounting (COSTING) MBIA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Edunomika (JIE) Jurnal Sains dan Teknologi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Pengabdian Masyarakat Journal of Ekonomics, Finance, and Management Studies Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat
Azfa Mutiara Ahmad Pabulo, Azfa Mutiara Ahmad
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Physics Public Health Social Sciences Other

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Pengaruh Kinerja Keuangan Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2022-2024 Hasanah, Hani Nur; Pabulo, Azfa Mutiara Ahmad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8490

Abstract

The purpose of this research is to examine manufacturing companies listed on the Indonesia Stock Exchange in the consumer services and retail subsectors from 2022 to 2024 and to analyze how liquidity, solvency, and profitability affect dividend policy. Dividend distribution often places companies in financial difficulty, preventing them from expanding as quickly as shareholders desire. This issue therefore becomes the focus of this study. Fifteen companies and forty-eight observations were selected as samples using a purposive sampling technique based on specific criteria. Statistical information was obtained from publicly available annual financial reports published by the IDX. Data analysis was carried out using SPSS 27 through multiple linear regression and classical assumption tests to ensure model validity. The results indicate that solvency has a significant effect on dividend policy (t = -3.479; Sig. = 0.002), whereas liquidity (Sig. = 0.141) and profitability (Sig. = 0.705) have no significant effect. Simultaneously, the three variables have a significant influence (F = 4.318; Sig. = 0.012) with an R² value of 0.332, meaning that 33.2% of the variation in dividend policy is explained by these three factors. Based on these findings, debt-based financing mechanisms play a more crucial role in determining post-pandemic dividend policy. Investors, researchers, and management can all benefit from these results by gaining a better understanding of the financial variables that influence dividend policy.
Co-Authors .Suliah, Suliah AYU WULANSARI, AYU Febiyana, Lina Hasanah, Hani Nur Ika Wulandari Lestari, Nova Astriana Maan, Marsela Yunita Pratiwi, Nabilah Hasyyati Winda Pratiwi, Nurafida Ika RR. Ella Evrita Hestiandari Sastianing Maharani, Tiara Setyaningsih, Putry Wahyu Setyoningsih, Oktaviana Shahadah, Eliza Nurul Tutut Dewi Astuti Wefa, Muhammad Ali Yuliyanti, Sintiya Dwi Zairina, Nurul