Al-Muhasib: Journal of Islamic Accounting and Finance
Vol. 2 No. 2 (2022)

Pengaruh Arus Kas, Profitabilitas dan Ukuran Perusahaan terhadap Dividend Pay-Out Ratio

Adhitya, Toni (Unknown)



Article Info

Publish Date
24 Dec 2022

Abstract

This study aims to determine the effect of cash position (CP), profitability (ROA), and company size on the dividend payout ratio (DPR) variable. The number of samples used was 26 companies which were always included in the LQ45 in 2015- 2019. Data analysis was performed using multiple linear regression tests. Based on the results of the data analysis, it can be concluded that the cash potential, profitability, and company size can partially influence the Dividend Payout Ratio (DPR). Simultaneously cash potential (CP), profitability (ROA), and company size influence the variable Dividend Payout Ratio (DPR) based on the calculated F value obtained at 3.751 with a P value of 0.004. The amount of influence exerted by the five variables is 20.7%. Penelitian ini bertujuan untuk mengetahui pengaruh cash position (CP), profitability (ROA), dan ukuran perusahaan terhadap variabel Dividend Payout Ratio (DPR). Jumlah sampel yang digunakan sebanyak 26 perusahaan yang selalu masuk dalam LQ45 pada tahun 2015 – 2019. Analisis data dilakukan dengan menggunakan uji regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan bahwa secara parsial cash potition, profitability dan ukuran perusahaan dapat memberikan pengaruh terhadap Deviden Payout Ratio (DPR). Secara simultan cash potition (CP), profitability (ROA), dan ukuran perusahaan pengaruh terhadap variabel Deviden Payout Ratio (DPR) berdasarkan nilai F hitung yang diperoleh yaitu sebesar 3,751 dengan nilai P value sebesar 0,004. Besarnya pengaruh yang diberikan oleh kelima variabel tersebut adalah sebesar 20,7%.

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Journal Info

Abbrev

almuhasib

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Focus Al-Muhasib: Journal of Islamic Accounting and Finance covers in detail a large number of topics related to Islamic Accounting, Islamic Finance, and Tax. Comprising the latest empirical studies, country-specific studies, policy evaluations of Islamic economics, and comparative international ...