Pengaruh Current Ratio, Debt To Equity Ratio, Return On Assets Terhadap Dividend Payout Ratio (Studi Kasus Perusahaan Manufaktur Periode 2012-2016)
DOI:
https://doi.org/10.31941/jebi.v20i1.740Abstract
This study intends to examine the influence of current ratio, debt to equity ratio, and return on assets to dividend payout ratio in manufacturing companies. This analysis uses independent variables is current ratio, debt to equity ratio and return on assets. Dependent variable is dividend payout ratio. Investment can be interpreted as a commitment to invest some funds at this time with the aim of obtaining profits in the future. Investors have the main goal in investing funds into the company to seek income or return on investment in the form of dividends. Therefore, the authors want to examine about any variable that can affect the rate of return of dividends. The sample of this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The research method used in this study is a quantitative research method with the sample used data in the form of numbers and statistical value obtained from the annual financial statements of the company. The result of this research shows that the current ratio, debt to equity ratio has significant influence on the dividend payout ratio. While return on assets does not have a significant effect on dividend payout ratio which means that this variable does not give effect to dividend distribution to shareholders.
Downloads
Published
Issue
Section
License
Authors who publish with JEBI: Jurnal Ekonomi dan Bisnis agree to the following terms:
- Authors retain copyright and grant the JEBI: Jurnal Ekonomi dan Bisnis right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
