Date: 09-08-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS DAN HUTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI

Detail
Author MAGGIE KASIM
Category Manajemen Perbankan

Abstract

Dividend policy is an inseparable part of the funding decisions in the company. The definition of the dividend policy is a decision whether the profits from the company at the end of the year will be distributed to shareholders as dividends or will be retained that would normally be used to increase capital in order to financing investment in the future. This study aims to determine how much influence the liquidity ratio, profitability ratio and debt to the determination of Dividend Policy in the Manufacturing Companies listed on the Indonesia Stock Exchange in 2009-2013. Making the population is all companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique which is a sampling technique to consider or to certain criteria. The data in this research is secondary data obtained through a written report from the company's financial statements consisting of the Balance Sheet, Profit / Loss Report and Statement of Changes in Capital / Equity obtained from the Indonesia Stock Exchange. Financial Statements which is the object of analysis is taken within a period of 5 years between 2009-2013. This research uses descriptive analytical method which in this study aims to create a description or picture of systematic, factual and accurate. Results from this study can be concluded that the ratio of liquidity, profitability and debt ratios have a significant effect on dividend policy.