MDP Student Conference
Vol 5 No 1 (2026): The 5th MDP Student Conference 2026

Pengaruh CR dan ROA Terhadap Kebijakan Dividen Perusahaan Idx80 Periode 2019–2024

amalia sapitri (Unknown)
Ratna Juwita (Unknown)



Article Info

Publish Date
15 Mar 2026

Abstract

This study aims to analyze the effect of Current Ratio (CR) and Return on Assets (ROA) on Dividend Policy in companies listed on IDX 80 during the period 2019-2024. The method used in this study is a quantitative approach with multiple linear regression analysis. The sample consists of 44 companies selected using purposive sampling techniques, with a total sample of 261 samples. The results of the study indicate that, partially, the Current Ratio (CR) variable has a negative and significant effect on dividend policy, and Return on Assets (ROA) has a positive and significant effect on dividend policy. Simultaneously, the Current Ratio (CR) and Return on Assets (ROA) variables have a significant effect on dividend policy.

Copyrights © 2026






Journal Info

Abbrev

msc

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

Description

MDP Student Conference is a one-year national conference organized by the Universitas Multi Data Palembang. We are inviting teachers, lecturers, researchers, scholars, students, and or other key stakeholders to present and discuss their latest findings, innovations, and best practices as well as ...