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All Journal Jurnal Paradigma Akuntansi
Halim, Aurelia Winetha
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Economics, Econometrics & Finance Social Sciences

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KAITAN PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA LQ 45 Halim, Aurelia Winetha; Sugiarto, Elizabeth
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26638

Abstract

This study was conducted to determine the correlation between profitability, firm size, leverage, and liquidity in companies listed on the LQ 45 in Indonesia Stock Exchange. The sample selected using a purposive sampling method and 25 companies was chosen with the amount of data that could be used were 91. The data was processed using the IBM application version 22. Using non-parametric research with The Spearman Rank Correlation test results that the profitability variable has a strong, positive and significant correlation to dividend policy, the firm size variable has a weak, negative and insignificant correlation to dividend policy, the leverage variable has a moderate, negative and significant correlation to dividend policy, and the liquidity variable has a weak, positive and significant correlation to dividend policy. The results of this study show that companies that convey high profitability, leverage and liquidity can give a signal rather than the company will give a high dividend or not.
Co-Authors Sugiarto, Elizabeth