Pengaruh Likuiditas Dan Profitabilitas Terhadap Kebijakan Dividen

Lestari, Keukeu Firda; Tanuatmodjo, Heraeni; Mayasari, Mayasari

doi:10.17509/jbme.v1i2.5874

Cited by 7 publications

(13 citation statements)

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“…This fluctuation phenomenon is caused by several factors, one of which is liquidity. When liquidity increases, the dividends distributed will be higher (Lestari et al, 2016). It is also supported by the research of Pramana & Sukarta (2015).…”

Section: Introductionmentioning

confidence: 61%

The Effect of Financial Performance and Sales Growth on Dividend Policy with Firm Size as Moderating Variable in Automotive Sub-Sector Manufacturing Companies Listed on the IDX in 2016-2019

2021

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This study aims to determine the effect of financial performance and sales growth on dividend policy with firm size as a moderating variable in automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. This research was conducted based on information obtained on the Indonesia Stock Exchange. This research uses the purposive sampling method. The population in this study is the automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019, with a sample of 13 companies. The analysis technique used is by using software views. The results of this study indicate that Liquidity (CR) and Leverage (DER) have a significant effect on dividend policy while the variables Profitability (ROA), Leverage (DER), Activity (TATO), Growth, and Sales Growth have no significant effect on Dividend Policy in Automotive Sub-Sector Manufacturing Companies Listed on the IDX. The results of this study also show that Firm size can moderate Profitability (ROA), Leverage (DER), and Activity (TATO) on Dividend Policy. However, Firm size cannot moderate Liquidity (CR), Growth, and Sales Growth on Dividend Policy in the sub automotive sector listed on the Indonesia Stock Exchange. Keywords: Liquidity (CR), Profitability (ROA), Leverage (DER), Activity (TATO), Growth, Sales Growth, Dividend Policy (DPR), Firm Size.

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Section: Introductionmentioning

confidence: 61%

The Effect of Financial Performance and Sales Growth on Dividend Policy with Firm Size as Moderating Variable in Automotive Sub-Sector Manufacturing Companies Listed on the IDX in 2016-2019

2021

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“…Penelitian yang dilakukan oleh Ahmed (2015), Wahyuni (2015) dan Lestari et al (2016) yang menyimpulkan bahwa likuiditas berpengaruh positif terhadap kebijakan dividen.…”

Section: Gambar 1 Model Penelitianunclassified

“…Penelitian yang dilakukan oleh Ahmed (2015), Wahyuni (2015) serta Lestari et al (2016) Semakin besar kas yang dimiliki perusahaan maka semakin besar kemampuan perusahaan untuk membayar kewajiban jangka pendeknya sepert i membayar dividen. Perusahaan dengan ukuran besar lebih likuid karena tingginya permintaan saham.…”

Section: Gambar 1 Model Penelitianunclassified

“…Tingginya likuiditas akan menjadi daya tarik tersendiri bagi para investor karena dapat mempengaruhi besaran dividen yang dapat dibagikan perusahaan tersebut. Hal serupa diungkapkan oleh Ahmed (2015), Wahyuni (2015) dan Lestari et al (2016) yang memperoleh hasil bahwa likuiditas yang diproksikan dengan current ratio berpengaruh positif terhadap kebijakan dividen.…”

Section: Tabel 4 Hasil Uji Moderated Regression Analysis (Mra)unclassified

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Ukuran Perusahaan Memoderasi Pengaruh Profitabilitas, Free Cash Flow, dan Likuiditas pada Kebijakan Dividen

Wahyuni

Badera

2020

E-Jurnal Akuntansi

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Dividend policy is the company's decision to determine whether profits derived by the company will be distributed to shareholders in the form of dividends or will be used as retained earnings. Companies must pay attention to factors in determining dividend policy. This study aims to analyze the iinfluence of the effect of profitability, free cash flow, and liquidity on dividend policy with firm size as a moderating variable. This research was conducted at infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2016-2018. The sample research method used was purposive sampling. The data analysis technique used is Moderated Regression Analysis. Based on the results of the study, it is known that profitability and firm size do not affect dividend policy, meanwile free cash flow and liquidity have a positive effect on dividend policy. This study also found that firm size can strengthen the effect of profitability, free cash flow, and liquidity on dividend policy. Keywords: Profitability; Free Cash Flow; Liquidity; Dividend Policy; Firm Size.

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“…Penelitian terdahulu yang dilakukan oleh (Lestari, Tanuatmodjo, & Mayasari, 2016) serta (Sholikhah & Hermanto, 2017) yang memperoleh hasil bahwa likuiditas yang diproksikan dengan current ratio berpengaruh terhadap kebijakan dividen.…”

Section: H4 : Leverage Berpengaruh Terhadap Kebijakan Dividenunclassified

KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN KEBIJAKAN DIVIDEN (Perusahaan Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia)

2020

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This study aims to analyze the factors affecting the dividend payment policy which was presented with Dividend Payout Ratio (DPR). The independent variables include managerial ownership, institutional ownership, profitability (Return on Assets), leverage (Debt to Equity Ratio) and liquidity (Current Ratio). This research was conducted in the consumer goods industry companies listed on the Stock Exchange in 2013-2018. The samples used are 9 companies. The sampling method using purposive sampling. Data analysis technique used is multiple linear regression. The results showed that the profitability (Return on Assets) and leverage (Debt to Equity Ratio) have effect on dividend policy. While the managerial ownership, institusional ownership, and liquidity (Current Ratio) that have no effect on dividen policy.

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Pengaruh Likuiditas Dan Profitabilitas Terhadap Kebijakan Dividen

Cited by 7 publications

References 0 publications

The Effect of Financial Performance and Sales Growth on Dividend Policy with Firm Size as Moderating Variable in Automotive Sub-Sector Manufacturing Companies Listed on the IDX in 2016-2019

The Effect of Financial Performance and Sales Growth on Dividend Policy with Firm Size as Moderating Variable in Automotive Sub-Sector Manufacturing Companies Listed on the IDX in 2016-2019

Ukuran Perusahaan Memoderasi Pengaruh Profitabilitas, Free Cash Flow, dan Likuiditas pada Kebijakan Dividen

KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN KEBIJAKAN DIVIDEN (Perusahaan Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia)

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