Pengaruh Leverage, Profitabilitas, Likuiditas dan Collateralizable Asset terhadap Kebijakan Dividen pada Perusahaan Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2017 – 2022

Sindi Trilia

Akuntansi'45
Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi

This Analysis Aims To See The Influence Of Leverage, Profitability, Liquidity And Collateralizable Assets On Dividend Policy. The Analysis Was Carried Out In The Pharmaceutical Sub-Sector Manufacturing Industry Which Is Recorded On The Indonesia Stock Exchange (Bei) For The 2017-2022 Period. The Sampling Method Used Was Purposive Sampling, And Resulted In A Sample Of 9 Companies With 6 Years Of Observation, Resulting In 54 Research Samples. The Analysis Design In This Research Is To Apply A Multiple Linear Regression Analysis System. The Results Of This Analysis Show That Liquidity Has A Positive Effect On Dividend Policy, While Leverage, Profitability And Collateralizable Assets Have No Effect On Dividend Policy.