Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Abstract: This study aimed to
examine: 1) The effect of profitability on dividend policy. 2) The effect of
leverage on dividend policy. 3) The effect of liquidity on dividend policy 4)
The effect of firm size on dividend policy.The results show that : 1 ) a
significant positive effect on the profitability of dividend policy on
manufacturing companies listed on the Stock Exchange with significant value
0.002 < 0.05 and β coefficient of 0.369 with a positive direction has a
value of t > t table is 3.256 > 2.035 . 2 ) leverage no significant
effect on dividend policy but has the same direction as the hypothesis with a
significant value of 0.235 > 0.05 and β coefficient of -0.199 with a
negative direction and has a value of t < t table is -1.188 < 2.035 . 3 )
no significant effect of liquidity on dividend policy has a direction that is
not the same as the hypothesis with a significant value of 0.563 < 0.05 and
β coefficient of -0.107 with a negative direction and has a value of t < t
table is -0.581 < 2.035 . 4 ) the size of the company does not have a
significant effect on dividend policy and has a direction that is not the same
as the hypothesis with a significant value of 0.142 > 0.05 and β coefficient
of -0.102 with a negative direction and has a value of t < t table is -1.483
< 2.035.
Jurnal: Indrima Faujimi
Kode Jurnal: jpakuntansidd140672
