Open AccessPengaruh Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Author(s) -
Bayu Wulandari,
Mettania Kirana,
Helnia Oktavia Sitanggang,
Jayana Jayana
Publication year - 2021
Publication title -
costing
Language(s) - English
Resource type - Journals
eISSN - 2597-5234
pISSN - 2597-5226
DOI - 10.31539/costing.v4i2.1598
Subject(s) - dividend policy , stock exchange , profitability index , leverage (statistics) , business , dividend payout ratio , dividend , nonprobability sampling , descriptive statistics , monetary economics , financial system , finance , economics , statistics , population , mathematics , demography , sociology
This research was aimed to evaluate whether there is a Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size have related to dividend policy of manufacturing companies which is registered on Indonesia stock exchange in period 2017-2019. This research is included in type of quantitative descriptive research which uses data from 162 manufacturing companies that is registered on Indonesia stock exchange in period 2017-2019. This research also uses purposive sampling method that have 52 samples. Data in this research are all of the financial reports from each company that is published on www.idx.co.id. The variables related in this research are leverage, tato, eps, current ratio, profitability, and firm size. The research’s method uses descriptive analysis and multiplelinear regression analysis. The result of this study shows that Leverage have a negative effect to dividend policy, Total Assets Turnover have a negative effect to dividend policy, Earning per Share does not have a negative and significant to dividend policy, Current Ratio have a negative effect to dividend policy, Profitability does not make a significant contribution to dividend policy, and Firm Size does not have a negative and significant to dividend policy of manufacturing companies on Indonesia stock exchange. Simultaneously, Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size together have a significant with dividend policy of manufacturing companies on Indonesia stock exchange.
Keywords : Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, Firm Size, and Dividend Policy.