Analisis Pengaruh Return on Equity, Firm Size, Current Ratio Dan Institutional Ownership Terhadap Dividend Payout Ratio Dengan Debt to Equity Ratio Sebagai Variabel Intervening

Fitriati, Ika Rosyada; Chabachib, Mochammad; Muharam, Harjum

doi:10.26623/jreb.v11i3.1142

Cited by 4 publications

(4 citation statements)

References 4 publications

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“…Moreover, profitability (ROA) has a significant positive effect on company value (PBV). Fitriati et al (2018) showed that the current ratio (CR) and institutional ownership (IO) have a significant negative effect on the debt to equity ratio (DER). Moreover, firm size (FS) and the current ratio significantly positive effect on the dividend payout ratio (DPR).…”

Section: The Mediating Effect Of the Performance On Oil And Gas Companiesmentioning

confidence: 99%

The Effect of Ownership and Financial Performance on Firm Value of Oil and Gas Mining Companies in Indonesia

Hasanudin¹,

Nurwulandari²,

Adnyana³

et al. 2020

IJEEP

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This study aims to analyze the effect of institutional ownership, operating leverage, liquidity on firm value with company performance as an intervening in oil and gas mining companies listed in Indonesia stock exchange (IDX) between 2014 and 2018. A total of 10 companies classified in on the Indonesia Stock Exchange in the oil and natural gas mining sub-sector were used as sample, making the number of assessments to be 50 observations within a span of 5 years of 2014-2018. Data analysis using partial least squares/PLS analysis with structural equation modeling/SEM analysis model. The results of the study revealed that institutional ownership, operating leverage and liquidity have a positive influence on firm value. The mediating test by using the Sobel test showed that the firm's performance is able to mediate the effect of institutional ownership, operating leverage, liquidity on the the value of oil and gas companies in Indonesia.

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Section: The Mediating Effect Of the Performance On Oil And Gas Companiesmentioning

confidence: 99%

The Effect of Ownership and Financial Performance on Firm Value of Oil and Gas Mining Companies in Indonesia

Hasanudin¹,

Nurwulandari²,

Adnyana³

et al. 2020

IJEEP

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“…Research by (Fitriati et al, 2018) and (Tariq, 2015) shows the debt-to-equity ratio as an intervening variable is able to mediate the effect of the current ratio on the dividend payout ratio. A high current ratio can reduce the debt-to-equity ratio, thereby increasing the dividend payout ratio.…”

Section: Effects Of Liquidity On Dividend Payout Ratio Moderated By L...mentioning

confidence: 99%

Profitability, Liquidity, Firm Size, Dividend Payout Ratio and Moderating Effect of Leverage

2022

IJMRA

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The dividend payout ratio determines the investment decisions made by investors and determines the company's financial condition. Generally, investors prefer companies with high and relatively stable profit sharing as a signal for the prospect of the company's performance in the future. Dividend distribution is based on the company's dividend policy. Not all companies distribute dividends because dividend distribution by the company will reduce the amount of retained earnings thereby reducing the number of the company's internal sources of funds even though the company earns high profits. Several studies on the factors that affect the dividend payout ratio give different results. This study aims to measure the effect of profitability, liquidity, firm size, and leverage on the dividend payout ratio. This research was conducted on primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2016- 2020. The sampling method was purposive sampling.

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“…Rasio Likuiditas dan Pengukurannya 1. Current Ratio (Rasio Lancar) Rasio ini digunakan dalam melakukan pengukuran terhadap kemampuan perusahaan untuk membayar kewajiban jangka pendeknya sebelum jatuh tempo dengan menggunakan aktiva lancar yang dimiliki oleh perusahaan (Fitriati et al, 2018;Rahardian & Hersugondo, 2021). Nilai Current ratio yang baik yaitu berikisar antara 1,5 sampai 3.…”

Section: Rasio Keuanganunclassified

“…iAnalisis statistikideskriptif yaitu statistikiyang digunakan untukimelakukan analisa dataidengan melakukan deskripsi atauimenjelaskan dataiyang telah diolahisebagaimanaiadanya tanpa bermaksudimembuat kesimpulan dengan menggeneralisasi, dimana teknik analisis ini yaitu dengan menggunakan rasio solvabilitas dan rasio likuiditas (Sugiyono, 2015). RasioiLikuiditas yang digunakanidalam penelitianiini adalah dengan menggunakan pengukurani "Current ratio" serta "Quick ratio" (Fitriati et al, 2018;Kasmir, 2013). RasioiSolvabilitas yangidigunakan dalamipenelitian iniiyaitu melakukan pengukuran dengan menggunakan "Debt to Assets ratio" maupun "Debt to Equity ratio" (Nirmolo & Widjajanti, 2018).…”

Section: Metodeianalisisidataunclassified

Penggunaan Analisis Rasio Likuiditas dan Rasio Solvabilitas Untuk Mengukur Kinerja Keuangan Pada PT. Garuda Indonesia Tbk

Pratama

Giovanni

2022

Jurnal Riset Ekonomi dan Bisnis

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The purpose of the study was to find out how the financial performance of PT. Garuda Indonesia Tbk. using the liquidity ratio, and solvency ratio. This study uses data in the form of the annual financial statements of PT Garuda Indonesia Tbk starting from 2016 to 2020. As a state-owned company that continues to receive funding from the government, PT. Garuda Indonesia Tbk. to experience an increase in debt from year to year to experience default or difficulty in paying the company's obligations. The method used in this research is descriptive statistical analysis method. Data analysis shows the level of liquidity of PT. Garuda Indonesia Tbk. unhealthy because they are considered less able to fulfill their obligations. The results of the solvency ratio analysis show that the amount of debt is increasing every year and the company has accumulated losses that exceed the amount of its equity to the total debt. Currently its liabilities exceed its current assets by USD 3.8 billion and experience negative equity of USD 1.9 billion. The Managerial implementation for PT. Garuda Indonesia Tbk. GIA must adapt to technological developments and manage management by carrying out various transformation processes. it is a need for a forensic audit of possible mismanagement. Management must carry out efficiency, debt restructuring, and ask for an injection of funds from the government.Tujuan penelitian adalah untuk mengetahui bagaimana kinerja keuangan di PT. Garuda Indonesia Tbk. yang diukur dengan menggunakan rasio likuiditas dan rasio solvabilitas dari tahun 2016-2020. Sebagai perusahaan BUMN yang terus mendapat supply dana dari pemerintah, PT. Garuda Indonesia Tbk. terus mengalami peningkatan utang dari tahun ke tahun hingga mengalami default atau kesulitan dalam membayar kewajiban-kewajiban perusahaan. Penelitian ini menggunakan data berupa laporan keuangan tahunan PT Garuda Indonesia Tbk yang dimulai pada tahun 2016 hingga 2020. Metode yang digunakan dalam penelitian ini adalah metode analisisistatistik deskriptif. Analisis data menunjukan tingkatilikuiditas PT. Garuda Indonesia Tbk. tidak sehat karena dinilai kurang mampu dalam memenuhi kewajibannya. Hasil analisis rasio solvabilitas menunjukan jumlah utang yang meningkat setiap tahunnya dan perusahaan mengalami akumulasi kerugian yang melebihi jumlah ekuitasnya terhadap total utang. Saat ini kewajibannya melebihi aset lancarnya sebesar USD 3,8 miliar dan mengalami ekuitas negatif sebesar USD 1,9 miliar. Implementasi manajerial bagi PT. Garuda Indonesia Tbk. harus mampu beradaptasi pada perkembangan teknologi dan mampu mengelola manajemen dengan melakukan berbagai proses transformasi. Perlu adanya audit forensik atas kemungkinan salah pengelolaan. Pengelola harus melakukan efisiensi, restrukturisasi utang, dan meminta suntikan dana dari pemerintah.

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Analisis Pengaruh Return on Equity, Firm Size, Current Ratio Dan Institutional Ownership Terhadap Dividend Payout Ratio Dengan Debt to Equity Ratio Sebagai Variabel Intervening

Cited by 4 publications

References 4 publications

The Effect of Ownership and Financial Performance on Firm Value of Oil and Gas Mining Companies in Indonesia

The Effect of Ownership and Financial Performance on Firm Value of Oil and Gas Mining Companies in Indonesia

Profitability, Liquidity, Firm Size, Dividend Payout Ratio and Moderating Effect of Leverage

Penggunaan Analisis Rasio Likuiditas dan Rasio Solvabilitas Untuk Mengukur Kinerja Keuangan Pada PT. Garuda Indonesia Tbk

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