PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN: STUDI KASUS HEALTHCARE DI BEI

Jane Clara
Viriany

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

This study aims to analyze the effects of profitability and leverage on corporate dividend policies. The data used are secondary data obtained from the financial statements of companies in the healthcare sector listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using purposive sampling, 10 companies that met the criteria were selected, resulting in a total of 30 observations. Panel data processing in this study was conducted using EViews 13 and Microsoft Excel 2016. The results of the tests indicate that profitability has a positive relationship and a significant effect on dividend policy. Additionally, leverage was found to have a negative relationship and no significant effect on corporate dividend policy.