RASIO KEUANGAN DAN UKURAN PERUSAHAAN DALAM MEMPREDIKSI KEBIJAKAN DIVIDEN

Sri Sudarsi (Program Studi Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Stikubank)
Ika Rosyada Fitriati (Program Studi Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Stikubank)
Andi Kartika (Program Studi Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Stikubank)

Fokus Ekonomi
Vol 16, No 2: Desember 2021

This research aims to provide the empirical evidence of financial ratios and the company size in predicting the dividend policy. The research object was carried out on banking companies that listed on the Indonesian stock exchange for the 2014-2018 period. The sample selection was carried out using the proposive sampling method, in which the sample selection used certain criteria, and obtained a sample of 210 companies. Data analysis techniques using the multiple linear regression. The results of this research prove that the profitability ratio has a positive and significant effect on the dividend policy, the company size has a positive and significant effect on the dividend policy, while liquidity has no effect on the dividend policy.