Jurnal Paradigma Akuntansi
Vol. 8 No. 4 (2026): Oktober 2026

PENGARUH LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN

Clarissa Valencia (Unknown)
Elizabeth Sugiarto Dermawan (Unknown)



Article Info

Publish Date
05 Oct 2026

Abstract

This research aims to examine the effect of liquidity, profitability, and leverage on dividend policy in non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The sample consisted 96 companies selected using purposive sampling.. The reseacrh data were obtained from annual finansial reports available on the IDX website. The multiple regression analysis technique used was SPSS versin 30. The study found that dividend policy does not receive a significant positive influence from liquidity, dividend policy receives a significant positive influence from profitability, and dividend policy does not receive a significant positive influence from leverage. Therefore, companies need to maintain their profitability levels to sustain their dividend distribution policies to shareholders.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...