This study aims to examine and analyze the effect of company size, profitability, leverage, liquidity and sales growth on dividend policy on LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. The population of this study is all companies belonging to the LQ45 index listed on the Indonesia Stock Exchange in 2016-2018. The use of samples in research using Purposive Sampling with certain criteria in order to obtain 66 data samples to be studied. The data used are secondary data sourced from financial statements. This research uses Multiple Linear Regression Analysis Test method. From these tests it can be seen that Company Size, Profitability and Leverage affect Dividend Policy. While Liquidity and Sales growth does not affect the Dividend Policy in LQ45 Companies in 2016-2018.
ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh rasio keuangan terhadap pertumbuhan laba di perusahaan manufaktur sub-sektor makanan dan minuman. Variabel dalam penelitian ini adalah Quick ratio (QR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), dan Return On Investment (ROI). Pengambilan sampel menggunakan teknik purposive sampling dengan kriteria tertentu. Yang menghasilkan sampel 12 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada 2015-2018. Analisis dalam penelitian ini menggunakan analisis regresi linier berganda dengan menunjukkan hasil bahwa Quick Ratio, Debt to Equity Ratio, Net Profit Margin tidakberpengaruh terhadap pertumbuhan laba, sedangkan Return On Investment memiliki pengaruh terhadap pertumbuhan laba.
Kata kunci : QR, DER, NPM, ROI, Pertumbuhan Laba
ABSTRAKDi era new normal merupakan tahapan bagi pemerintah maupun masyarakat untuk menyelesaikan masalah ekonomi yang terjadi di segala lapisan masyarakat. Maka dengan memanfaatkan keadaan new normal ini, maka kami kelompok KKN Tematik Universitas Islam Batik Surakarta membuat kegiatan penyuluhan UMKM yang bertujuan untuk membangkitkan kembali dan meningkatkan semangat berwirausaha dengan memanfaatkan media sosial sebagai salah satu strategi dari digital marketing di Desa Jambeyan. Penyuluhan ini diikuti oleh 15 warga pemilik UMKM Dukuh Ngrejeng, Dusun Gamping, Desa Jambeyan, Kecamatan Sambirejo, Kabupaten Sragen. Dengan melaksanakan penyuluhan UMKM maka kami segenap kelompok KKN Tematik Universitas Islam Batik Surakarta menyimpulkan bahwa penyuluhan UMKM yang kami berikan kepada para pemilik UMKM di Dukuh Ngrejeng, Dusun Gamping, Desa Jambeyan, Kecamatan Sambirejo, Kabupaten Sragen memperoleh dampak perekonomian pelaku UMKM meningkat sehingga mereka mampu untuk mempertahankan kehidupannya. Kata kunci: penyuluhan UMKM; digital marketing; new normal. ABSTRACTIn the new normal era, it is a stage for the government and society to solve economic problems that occur at all levels of society. So by taking advantage of this new normal situation, we, the Thematic KKN Group of the Islamic Batik Surakarta University, made a UMKM counseling activity that aims to revive and increase the entrepreneurial spirit by utilizing social media as one of the strategies of digital marketing in Jambeyan Village. This counseling was attended by 15 residents of the owner of UMKM Dukuh Ngrejeng, Gamping Hamlet, Jambeyan Village, Sambirejo District, Sragen Regency. By carrying out the UMKM counseling, the entire Thematic KKN Group of the Islamic Batik Surakarta University concluded that the UMKM counseling we gave to UMKM owners in Dukuh Ngrejeng, Dusun Gamping, Jambeyan Village, Sambirejo District, Sragen Regency had an increased economic impact so that they were able to maintain its life. Keywords: UMKM counseling; digital marketing; new normal.
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