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All Journal Al-Muhasib: Journal of Islamic Accounting and Finance
Toni Adhitya
Institut Agama Islam Negeri (IAIN) Kediri
Economics, Econometrics & Finance Social Sciences

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Pengaruh Arus Kas, Profitabilitas dan Ukuran Perusahaan terhadap Dividend Pay-Out Ratio Toni Adhitya
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.307

Abstract

This study aims to determine the effect of cash position (CP), profitability (ROA), and company size on the dividend payout ratio (DPR) variable. The number of samples used was 26 companies which were always included in the LQ45 in 2015- 2019. Data analysis was performed using multiple linear regression tests. Based on the results of the data analysis, it can be concluded that the cash potential, profitability, and company size can partially influence the Dividend Payout Ratio (DPR). Simultaneously cash potential (CP), profitability (ROA), and company size influence the variable Dividend Payout Ratio (DPR) based on the calculated F value obtained at 3.751 with a P value of 0.004. The amount of influence exerted by the five variables is 20.7%. Penelitian ini bertujuan untuk mengetahui pengaruh cash position (CP), profitability (ROA), dan ukuran perusahaan terhadap variabel Dividend Payout Ratio (DPR). Jumlah sampel yang digunakan sebanyak 26 perusahaan yang selalu masuk dalam LQ45 pada tahun 2015 – 2019. Analisis data dilakukan dengan menggunakan uji regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan bahwa secara parsial cash potition, profitability dan ukuran perusahaan dapat memberikan pengaruh terhadap Deviden Payout Ratio (DPR). Secara simultan cash potition (CP), profitability (ROA), dan ukuran perusahaan pengaruh terhadap variabel Deviden Payout Ratio (DPR) berdasarkan nilai F hitung yang diperoleh yaitu sebesar 3,751 dengan nilai P value sebesar 0,004. Besarnya pengaruh yang diberikan oleh kelima variabel tersebut adalah sebesar 20,7%.
Analisis Kinerja Keuangan pada PT. Perkebunan Nusantara (PTPN) X Toni Adhitya
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i2.980

Abstract

According to the Minister of Finance of the Republic of Indonesia based on a decision on 28 June 1989, what is meant by financial performance is the achievements achieved by a company in a certain period which reflects the level of health of a company. This research aims to determine the financial performance of PT. Perkebunan Nusantara if calculated using the ratios contained in KEP-100/MBU-2002 and to determine financial performance if calculated using the standard weights of BUMN assessment indicators. This research uses a descriptive qualitative approach, namely research by processing data into something that is stated clearly and precisely. The results of this research show that the company PT. Perkebunan Nusantara experiencing unhealthy performance with the standard weight of the CCC assessment criteria indicators.
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