SI-MEN (AKUNTANSI & MANAJEMEN) STIES
Vol 9 No 2 (2018): Jurnal Si-Men

Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2017

Melsi Damayanti (Unknown)
Rita Nengsih (Unknown)
Zainuddin Zainuddin (Unknown)



Article Info

Publish Date
15 Nov 2018

Abstract

This study aims to examine the effect of profitability, liquidity and company size on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2017. this research was conducted on the Indonesia Stock Exchange. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during the period of 2012 to 2017. The sampling technique was carried out by purposive sampling method. The criteria for the company to be sampled are manufacturing companies that are consistently listed on the Indonesia Stock Exchange in the period 2012-2017, routinely publish their financial reports and consecutively distribute dividends during the period of 2012 to 2017. Based on the above criteria, only 3 companies meet the criteria for sampling. The results of the research and hypothesis testing showed that the return on assets, current ratio and firm size together and partially affect dividend payout ratio in manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2017. The value of the correlation coefficient (R) of 0.614 shows that the correlation between the dependent variable (DPR) and the independent variables (ROA, CR and firm size) is 61.4%. The coefficient of determination (R2) of 0.377 means the ability of the independent variable in explaining the dependent variable is 37.7% and the remaining 62.3% is explained by other variables not included in this study.

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Journal Info

Abbrev

simen

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal ini fokus menerbitkan artikel dalam bidang kajian Akuntansi dan Manajemen. Adapun skop artikel ilmiah yang diterima adalah sebagai berikut : Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Sektor Publik, Auditing, Perpajakan, Manajemen Sumber Daya Manusia, Manajemen Stratejik, Manajemen ...