Jurnal Akuntansi, Perpajakan dan Auditing
Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing

Pengaruh Rasio Keuangan dan Kebijakan Dividen Terhadap Perubahan Laba Perusahaan di Indonesia pada Masa Pandemi Covid-19

Sumitro, Daffa Putra Kedua (Unknown)
Ulupui, I Gusti Ketut Agung (Unknown)
Nasution, Hafifah (Unknown)



Article Info

Publish Date
03 Aug 2023

Abstract

This study aims to determine the effect of financial ratios and dividend policy on changes in corporate profits in Indonesia during the COVID-19 pandemic. The financial ratios used as variables in this study are profitability ratios, liquidity ratios, and solvency ratios, which are measured by Net Profit Margin, Current Ratio, and Debt to Asset Ratio. While the Dividend Policy is measured by the Dividend Payout Ratio. This study makes all non-financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 as the population. The sample in this study amounted to 113 companies obtained through purposive sampling technique. The analyticaltechnique used in this study is multiple linear regression analysis, with secondary data types processed using the IBM SPSS version 25 application. The results of this study indicate that Net Profit Margin has a positive effect on changes in company profits, Current Ratio and Debt to Asset Ratio has no effect on changes in company profits, while Dividend Policy has a negative effect on changes in company profits.

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Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...