Pengaruh Return On Asset, Earning Per Share, Debt To Equity Ratio, Dan Current Ratio Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018

Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Pub Date : 2020-10-18 DOI:10.47663/abep.v6i2.76

Lady Claudyna Rahelita Sinaga, Putri Seroja, Annisa Nauli Sinaga

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引用次数: 2

Abstract

The research objective is to examine and analyze the effect of Return On Asset, Earning Per Share, Debt to Equity Ratio and Current Ratio on Dividend Policy in manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. The research approach used in this research is a quantitative approach method. The population to be used in this study were 174 companies, and the sample criteria were assessed using the sampling technique so that 26 companies were obtained as samples. The data translation technique used in this study is multiple linear regression analysis. Based on the results of the hypothesis of the coefficient of determination obtained from the amount of adjusted R square (R2) of 11.5%, it can be denied that Return On Assets, Earning Per Share, Debt to Equity Ratio and Current Ratio have an effect on Dividend Policy by 11.5% while the remaining 88.5% believe in other variables that are not examined in this study

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2016-2018年期间印尼证券交易所制造业上市公司的资产回报率、每股收益、资产负债率和流动比率对股利政策的影响

研究目的是研究和分析2016-2018年期间在印度尼西亚证券交易所上市的制造业公司的资产收益率、每股收益、负债权益比和流动比率对股息政策的影响。本研究采用的研究方法是定量方法。本研究拟使用的人口为174家公司，采用抽样技术评估样本标准，获得26家公司作为样本。本研究使用的数据翻译技术是多元线性回归分析。根据调整后R平方(R2)的量为11.5%得到的决定系数假设的结果，可以否认资产收益率、每股收益、负债权益比和流动比率对股息政策有11.5%的影响，而剩下的88.5%相信本研究未检验的其他变量

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi

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