FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR

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Eka Purwanti
Endang Masitoh W
Rosa Nikmatul Fajri

Abstract

 


Tujuan dari penelitian ini untuk menganalisis return on asset , current ratio, debt to equity ratio, firm size pada dividend payout ratio.  Instrumen penelitian berupa dokumentasi laporan keuangan perusahaan manfaktur sektor industri barang konsumsi yang terdaftar di bei tahun 2016-2018. Dengan sampel yang digunakan sebanyak 19 perusahaan yang sesuai dengan kriteria yang ada. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Berdasarkan hasil penelitian uji t menunjukkan bahwa return on asset berpengaruh terhadap dividend payout ratio. Sedangkan current ratio, debt to equity ratio dan firm size tidak berpengaruh terhadap dividend payout ratio. Hasil penelitian uji kelayakan model (uji f) menunjukkan bahwa return on asset, current ratio, debt to equity ratio, firm size berpengaruh terhadap dividend payout ratio.


 


The purpose of this study is to analyze the return on assets, current ratio, debt to equity ratio, firm size on the dividend payout ratio. The research instrument was in the form of documentation of financial statements of manufacturing companies in the consumer goods industry sector which were listed on the indonesia stock exchange in 2016-2018. With a sample of 19 companies that match the criteria. The sampling technique uses purposive sampling. The analysis technique used in this study is multiple linear regression. Based on the results of t test research shows that the return on assets affect the dividend payout ratio. While the current ratio, debt to equity ratio and firm size do not affect the dividend payout ratio. The results of the model feasibility test (f test) show that return on assets, current ratio, debt to equity ratio, firm size affect the dividend payout ratio.

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