Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018

Jackson, W.P.U.; Laksmiwati, Mia

doi:10.35912/sakman.v1i1.398

Cited by 8 publications

(16 citation statements)

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“…Kebijakan pembayaran dividen harus didukung dengan ketersediaan aset lancar (kas) yang cukup guna pembayaran dividen tersebut. Pada penelitian Nehe et al, (2021), likuiditas memiliki pengaruh negatif dan pada beberapa penelitian lainnya justru memberikan pengaruh (Arsyad et al, 2021;Fadillah & Eforis, 2020;Herawati & Fauzia, 2018;Jackson & Laksmiwati, 2021;Kengatharan, 2021;Lie & Osesoga, 2020;Martha & Juliani, 2018;Rahmadi, 2020;Tahir & Mushtaq, 2016) Aspek lain pendorong kebijakan pembayaran dividen yakni rasio leverage. Tidak mudah bagi entitas dengan leverage yang tinggi untuk memutuskan apakah akan mendistribusikan dividen atau tidak kepada pemilik.…”

Section: Pendahuluanunclassified

Rasio Profitabilitas, Likuiditas, Leverage dan Dividend Payout Ratio

Herbowo

Grediani

Niandari

2023

E-Bis

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Artikel ini akan mengeksplorasi aspek-aspek yang diduga menjadi pertimbangan dalam kebijakan pembayaran dividen (dividend payout ratio). Variabel independen yang akan diuji yakni profitabilitas, likuiditas, dan leverage. Penulis menetapkan sampel emiten subsektor industri barang jadi periode tahun 2016-2020. Penetapan sampel terpilih dilakukan dengan teknik purposive sampling. Total sampel berjumlah 63 entitas dengan total pengamatan 233. Pengujian dilakukan dengan uji regresi linier berganda. Hasil pengujian membuktikan bahwa profitabilitas terbukti memberikan pengaruh positif terhadap kebijakan pembayaran dividen. Dua variabel lainnya yaitu likuiditas dan leverage terbukti tidak memberikan pengaruh terhadap kebijakan pembayaran dividen. Penelitian ini memperkuat konsistensi teori sinyal terhadap kebijakan dividen khususnya yang terkait dengan informasi profitabilitas entitas.

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Section: Pendahuluanunclassified

Rasio Profitabilitas, Likuiditas, Leverage dan Dividend Payout Ratio

Herbowo

Grediani

Niandari

2023

E-Bis

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“…Pada perusahaan yang memiliki leverage dalam jangka panjang, pemegang saham dapat menekan perusahaan untuk melakukan pinjaman dan membayar dividen. Sementara itu, penelitian lainnya menunjukkan bahwa leverage tidak dapat mempengaruhi kebijakan terkait dividen (Jackson & Laksmiwati, 2021;Banani et al, 2019;Novita et al, 2019;Winata & Rasyid, 2019;Sari, 2017). Jika nilai leverage rendah maka hal tersebut tidak akan mempengaruhi pembagian dividen perusahaan.…”

Section: Pendahuluanunclassified

Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Kebijakan Dividen

Ridhwan¹,

Dwiati²

2022

Jakman

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Purpose: This study examines the factors that can affect dividend policy. The factors discussed are profitability, leverage and company size. Therefore, the purpose was to determine whether profitability, leverage and firm size can have an influence on the occurrence of dividend policy. Research Methodology: This research was conducted quantitatively. The population used is the companies engaged in manufacturing and also listed on the Indonesia Stock Exchange for 2016-2018 period. Purposive sampling method was used for determining a sample data. The total data is 149 data. The data testing method uses multiple regression analysis. Results: This research have a result that conclude that profitability have an effect toward dividend policy but leverage and firm size cannot affect dividend policy. Limitations: Generalization of result cannot be used for this research other than manufacturing companies and there are 91% other factors that can affect dividend policy. Contribution: This research contributes in terms of empirical evidence that can be used by investors and/or potential investors to learn about factors that can affect company policy regarding dividens. Keywords: 1. Dividend Policy 2. Profitability 3. Leverage 4. Firm Size

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“…Berbeda dengan penelitian (Aurick et al, 2021) dengan variabel ROA sebagai dependen, hasil menunjukan bahwa secara parsial bahwa Debt to Equity Ratio berpengaruh negatif dan signifikan terhadap Return on Assets. Penelitian lain terkait Return on Asset ( W. Jackson, M. Laksmiwati, et al, 2021) menyatakan bahwa FS berpengaruh negatif dan signifikan terhadap DER, sedangkan TATO, DER, ROA, dan CR tidak berpengaruh terhadap DPR.…”

Section: Pendahuluanunclassified

Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII)

Setiawan

Yuliansyah²,

Gamayuni³

2022

sakman

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Purpose: The purpose of this study is to examine the effect of profitability and liquidity on our sustainability report. Previous research used financial performance variables with profitability, liquidity, leverage, and activity ratios in manufacturing companies in 2014 and Global Reporting Initiative (GRI) 2006 measurements with 79 triple bottom line items (disclosure of economic, social, and environmental performance). Method: Liquidity and profitability are the independent variables in this study. While the measurement variable is the 2016 Global Reporting Initiative (GRI) sustainability report, which is 91 items. The sample uses the Purposive Sampling method on companies listed on the Jakarta Islamic Index (JII) in 2018-2020. Based on the purposive sampling method, the number of companies that have disclosed sustainability reports is 18 companies that are sampled in this study. The analytical method used in this research is multiple regression analysis methods with SPSS 20 software. Results: The results show that profitability and liquidity have no effect on the Sustainability Report. It can be seen by testing the hypothesis that the profitability variable as measured by return on assets has a significance value of 0.160 > 0.05, while the liquidity variable as measured by the current ratio has a significance value of 0.072 > 0.05. Limitations: This study cannot be used as a basis for overall selection for companies listed in the Jakarta Islamic Index (JII), because the population in this study is limited to companies. consistently recorded in 2018-2020 and the variables in this study are still very small in scope to find out what factors influence the alleged Sustainability Report on companies listed on the Jakarta Islamic Index (JII). Contribution: Further research can be improved and improved in quality, it is hoped that the sample can be used for all companies listed on the Indonesia Stock Exchange. Keywords: 1. Sustainability Report 2. Profitability 3. Liquidity

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Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018

Cited by 8 publications

References 0 publications

Rasio Profitabilitas, Likuiditas, Leverage dan Dividend Payout Ratio

Rasio Profitabilitas, Likuiditas, Leverage dan Dividend Payout Ratio

Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Kebijakan Dividen

Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII)

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