The Effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on Dividend Policy Industrial Consumption Goods Sector Companies Listed in The Indonesian Stock Exchange Year 2013 – 2016

Infante, Yusnita Octafilia Theresia A Yesu
Arlyana, Lely
Haristan, Meiviana
Akri, Peri

PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Vol 2 No 2 (2024): Proceeding of International Conference on Business Management and Accounting (May

The aim of this study is to investigate and analyze the influence of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA) on the Dividend Payout Ratio (DPR) of the consumer goods companies that have been listed in Indonesia Stock Exchange (IDX). The population of this study is thirty companies. Using the purposive sampling method, nineteen consumer goods companies were listed in the Indonesia stock exchange from 2013 to 2016 as the sample. In this study, the method of data analysis is used: descriptive analysis, Multiple Linear Regression Analysis, Test Assumptions Classical, F-test, Coefficient of Determination, and t-test. The result obtained by using regression concluded that CR, DER, and ROA do not influence DPR.