Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis
Vol 19, No 2 (2021): Agustus 2021

PENGARUH CURRENT RATIO, RETURN ON ASSETS RATIO, DAN DEBT TO ASSETS RATIO TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN SEKTOR PROPERTI

Zuchruf Firdaus (Sekolah TInggi Ilmu Ekonomi (STIE) Indonesia Malang)
RICHIE DWI FIRMANSYAH (Sekolah TInggi Ilmu Ekonomi (STIE) Indonesia Malang)



Article Info

Publish Date
28 Dec 2021

Abstract

The purpose of this research is to examine and and analyze the effect of the Current Ratio (CR), Return on Assets Ratio (ROA), and Debt to Assets Ratio (DAR) on the Dividend Policy (DPR) of property sector companies, which listed in the Indonesian Stock Exchange in the period of 2017-2019. This research is an associative causal research and the type of data used is quantitative data obtained from audited company financial statements in the Indonesian Stock Exchange during the research period. The population of this research are all property sector companies listed in the Indonesian Stock Exchange (IDX). The total population of the company is 70 companies. Based on certain criteria the number of companies that meet the sample criteria are 12 companies. The technique used is multiple linear regression technique. The results of the study simultaneously show the simultaneous effect of the Current Ratio (CR), Return on Assets Ratio (ROA), and Debt to Assets Ratio (DAR) on the Dividend Policy (DPR) of property sector companies listed on the Indonesian Stock Exchange in the period of 2017-2019. The results of the partial test show that the Current Ratio (CR) has a negative and insignificant effect, Return on Assets (ROA) has a positive and significant effect, while the Debt to Assets Ratio (DAR) has no effect on dividend policy (DPR) in property sector companies listed on the Indonesian Stock Exchange in the period of 2017-2019 Keywords: Current Ratio, Return on Assets Ratio, Debt to Assets Ratio, Dividend Payout Ratio

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Journal Info

Abbrev

JAK

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Akademika, Jurnal Manajemen, Akunntansi dan Bisnis diterbitkan oleh program Studi S1 Manajemen STIE Indonesia Malang setiap periode 2 edisi dalam satu tahun, dikelola oleh Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia ...