Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Vol 2 No 2 (2023)

PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

Lisa Ayu Yuliana (Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya)
Endah Sulistyowati (Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya)



Article Info

Publish Date
16 May 2023

Abstract

This research aimed to examine the effect of dividend policy, debt policy, and firm size on financial performance. The dividend policy was measured by Dividend Payout Ratio (DPR), the debt policy was measured by Debt Equity Ratio (DER), the firm size was measured by Logarithm Natural (Ln) total asset (SIZE), and financial performance was measured by Return On Asset (ROA). The research was quantitative. Moreover, the data collection technique used purposive sampling. In line with that, there were 23 companies as the sample. Furthermore, the population was Food and Beverage companies listed on Indonesia Stock Exchange for 3 years (2019-2020). In total, there were 69 data. Within the data, there were 27 outliers. Therefore, only 42 data were analyzed. Additionally, the data analysis technique used multiple linear regression with SPSS 26. The research result concluded that dividend policy had a negative and insignificant effect on financial performance. In contrast, debt policy had a negative and significant effect on financial performance. On the other hand, firm size had a positive and significant effect on financial performance.

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Journal Info

Abbrev

jiaku

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) is published by the Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya which was first published in April 2022. JIAKu published four times a year, in January, April, July and October. Articles published in JIAKu can be in the form of research ...