PENGARUH CURRENT RATIO, RETURN ON ASSETS, FIRM SIZE, DAN DEBT TO EQUITY RATIO TERHADAP KEBIJAKAN DIVIDEN (Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Selama Periode 2010-2014)
Daftar Isi:
- This study aims to determine the effect of Current Ratio, Return On Assets, Firm Size, and Debt To Equity Ratio on Dividend Policy of Manufacturing Companies in the consumption sub-sector listed on the Indonesia Stock Exchange 2010-2014. The method used in this study was purposive sampling with a sample of 30 consumption sub-sector manufacturing companies. This study uses eveiws 8 with panel data and multiple linear regression analysis techniques. The test results show Current Ratio has a negative and significant effect on dividend policy. Return on Assets and Firm Size have a positive and significant effect on dividend policy. Meanwhile, Debt To Equity Ratio has no effect on Dividend policy in consumption sub-sector manufacturing companies. It was explained that 49.14% dividend policy was influenced by Current Ratio, Return On Assets, Firm Size, and Debt To Equity Ratio, the remaining 50.86% was explained by other variables.