Interaksi Debt to Equity Ratio, Current Ratio, Firms Size, dan Dividend Payout Ratio

Angga Ariska, Ricky (2018) Interaksi Debt to Equity Ratio, Current Ratio, Firms Size, dan Dividend Payout Ratio. Univ.Muhammadiyah Sidoarjo.

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Abstract

Abstrak Penelitian ini dilakukan untuk mengetahui pengaruh debt to equity ratio, current ratio, and firm size on the dividend payout ratio pada Badan Usaha Milik Negara (BUMN). Data dalam penelitian ini menggunakan data sekunder dan teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Kriteria sampel adalah BUMN yang listing di BEI tahun 2012-2014, memiliki profit selama tahun 2012-2014, dan memiliki laporan keuangan yang lengkap selama tahun 2012-2014. Ada lima perusahaan yang memenuhi kriteria tersebut. Alat analisis yang digunakan dalam penenlitian adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa debt to equity ratio, current ratio, dan firm size berpengaruh secara simultan terhadap dividend payout ratio. Selain itu, hasil penelitian menunjukkan bahwa hanya current ratio yang berpengaruh secara parsial terhadap dividend payout ratio. Sedangkan debt to equity ratio dan firm size tidak berpengaruh secara parsial terhadap dividend payout ratio. Kata kunci: debt to equity ratio, current ratio, firm size, dividend payout ratio Abstract This research aims to know the effect of debt to equity ratio, current ratio, and firm size on the dividend payout ratio in State Owned Enterprises (BUMN). Secondary data is used in this research, while the sampling technique in is purposive. Criteria for samples are BUMN that is listed in Indonnesian Stock Exchange (BEI) in 2012-2014, having profit during 2012-2014, and having complete financial report during 2012-2014. There are five enterprises that meet these criteria. The researcher used doubled linear regression for the analysis. The results showed that debt to equity ratio, current ratio, and firm size have simultaneous effect on dividend payout ratio. The results also shows that only current ratio has partial effect on the dividend payout ratio. Meanwhile, debt on equity ratio and firm size have no partial effect on dividend payout ratio. Keywords: debt to equity ratio, current ratio, firm size, dividend payout ratio

Item Type: Other
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Sulimin BP3
Date Deposited: 08 Nov 2019 03:12
Last Modified: 08 Nov 2019 03:12
URI: http://erepository.uwks.ac.id/id/eprint/5275

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