MDP Student Conference
Vol 1 No 1 (2022): The 1st MDP Student Conference 2022

Pengaruh Likuiditas dan Leverage terhadap Kebijakan Dividen dengan Profitabilitas sebagai Variabel Intervening

Allimul Ghofar (Universitas Sultan Ageng Tirtayasa)
Bambang Mahmudi (Universitas Sultan Ageng Tirtayasa)



Article Info

Publish Date
28 Jan 2022

Abstract

Abstract: This study aims to determine the effect of Liquidity proxied by CR (Current Ratio) (X1) and also Leverage proxied by DER (Debt to Equity Ratio) (X2) on Dividend Policy proxied by DPR (Dividend Payout Ratio) (Y) and Profitability which is proxied by ROA (Return On Asset) (Z) as an intervention variable in Manufacturing companies listed on the Indonesia Stock Exchange for the 2013 – 2019 period. The populatiion used in this study were all manufacturing companies listed on the lndonesia Stock Exchange for the period 2013 – 2019. The sample of this study found 26 companies out of 124 total population using purposive sampling method. The method used in this research is descriptive research, Data analysis techniques in this study are classical assumption test analysis, multiple regression analysis with SPSS, hypothesis testing using t test, Mediation test with Sobel test. Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruhhLikuiditas yang diproksikan dengan CR (Current Ratio) (X1) dan juga Leverage yang diproksikan DER (Debt to Equity Ratio) (X2) terhadap Kebijakan Dividen yang diproksikan dengan DPR (Dividen Payout Ratio) (Y) dan Profitabilitas yang diproksikan dengan ROA (Return On Asset) (Z) sebagai variabel interveninggpada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2013 – 2019. Populasiyyang digunakan dalam penelitian ini adalah seluruh perusahaan Manufaktur yang terdaftar di Bursa Efek lndonesia periode 2013 – 2019. Sampel penelitiannini berjumlah 26 perusahaan dari 124 jumlah populasi dengan menggunakan metode purposive sampling. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif. Teknik analisis data dalam penelitian ini yaitu analisis uji asumsi klasik, analisis regresi berganda dengan SPSS, uji hipotesis menggunakan uji t, Uji Mediasi dengan uji sobel.

Copyrights © 2022






Journal Info

Abbrev

msc

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

Description

MDP Student Conference is a one-year national conference organized by the Universitas Multi Data Palembang. We are inviting teachers, lecturers, researchers, scholars, students, and or other key stakeholders to present and discuss their latest findings, innovations, and best practices as well as ...