Jurnal Paradigma Akuntansi
Vol 1, No 4 (2019): Oktober 2019

Perngaruh Leverage, Likuiditas, Dan Profitabilitas Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur

Revita Apriliani, Ardiansyah (Fakultas Ekonomi dan bisnis Universitas Tarumanagara)



Article Info

Publish Date
16 Sep 2019

Abstract

This research has a purpose to obtain empirical evidence regarding the effect of liquidity, leverage, and profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study selected data with purposive sampling technique and selected 106 samples that met the criteria. The research data was processed using SPSS (Statistical Product and Service Solution) Version 23rd. The results showed that liquidity with a proxy current ratio and leverage with a debt to equity ratio proxy simultaneously had a negative and not significant effect on dividend policy. Meanwhile, profitability with a return on equity proxy has a positive and significant effect on dividend policy. Simultaneously, liquidity, leverage, and profitability influence dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...