Open AccessAnalisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen
Author(s) -
Welas Welas,
Sudiyatno Yudi Nugroho
Publication year - 2019
Publication title -
akurasi
Language(s) - English
Resource type - Journals
eISSN - 2720-9067
pISSN - 2685-1059
DOI - 10.36407/akurasi.v1i1.65
Subject(s) - nonprobability sampling , stock exchange , return on assets , econometrics , cash , variables , business , statistics , sample (material) , position (finance) , economics , dividend , mathematics , actuarial science , finance , physics , population , demography , sociology , thermodynamics
The purpose of this research is to study the influence of cash position, Total Assets Turnover (TATO), Return On Assets (ROA) and Debt to Total Assets (DTA) on the Dividend Payout Ratio (DPR). The sample used in this study is the company incorporated in the Business Index 27 on the Indonesia Stock Exchange for the period 2013-2017. The technique used in sampling is purposive sampling with secondary data in the form of financial statements. The data analysis tool in this study uses multiple linear regression. Data testing consists of classic assumption and hypothesis testing. The results of this study indicate that the variables TATO and DTA affect the DPR while the variable cash position and ROA have no effect on the DPR. Discussion and implication were suggested in the paper.