International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026

ANALYSIS OF PROFITABILITY AND COMPANY SIZE ON DIVIDEND POLICY

Bayu Adi (Universitas PGRI Adi Buana Surabaya)
As’adur Rofik (Universitas PGRI Adi Buana Surabaya)
Sheli Rachmawati (Universitas PGRI Adi Buana Surabaya)



Article Info

Publish Date
17 Jun 2026

Abstract

The goal of is to investigate the relationship between dividend policy and company size on profitability. The research sample is the financial reports of several companies during the observation period. Data analysis through SPSS multiple linear regression analysis. Research findings prove dividend policy has a positive significant impact on profitability. The idea that net income serves as the primary basis for determining dividend distribution is supported by these findings. On the other hand, company size has no visible impact on dividend policy. Although it is generally believed that larger companies have more stable operations it is not always a primary consideration when determining dividend policy. This proves that a company's profit-creating ability has a greater affect on dividend distribution decisions than the size of its total assets. Therefore, profitability has a greater influence than company size.

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Journal Info

Abbrev

IJEBAR

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...