Mandiri: Jurnal Akuntansi dan Keuangan
Vol. 1 No. 3 (2022): Oktober 2022

Pengaruh Profitabilitas Dan Price Earning Ratio Terhadap Kebijakan Dividen

Khairul Anwar Pulungan (Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
29 Oct 2022

Abstract

This study aims to determine the effect of Profitability (ROA) and Price earning ratio (PER) partially and simultaneously on Dividend Policy. Profitability (ROA) and Price earning ratio (PER) are used as independent variables. Dividend Policy as the dependent variable. the research approach uses associative, the population in this study is 63 companies in the Basic Industry and Chemical sectors listed on the Indonesia Stock Exchange in 2015 - 2018. The sample is 8 companies multiplied by 4 years of research. The sample selection method is purposive sampling. The analytical method used to test the hypothesis is by using multiple linear regression analysis. The multiple linear regression analysis test is carried out on the first hypothesis that the Profitability variable (ROA) has no effect on Dividend Policy, the second hypothesis is that the Price earning ratio (PER) variable has no significant effect on Policy Dividend, in the third hypothesis which shows that Profitability (ROA) and Price Earning Ratio (PER) simultaneously have no effect on Dividend Policy.

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance

Description

Mandiri : Jurnal Akuntansi dan Keuangan is a journal that publishes research articles in the fields of Accounting and Finance. Articles published in Mandiri have gone through a peer-reviewed process, to maintain the best quality articles in scientific development in the field of Accounting and ...