Pengaruh Rasio Likuiditas dan Solvabilitas Terhadap Kebijakan Deviden Perusahaan Non Jasa Keuangan Di BEI Jakarta

Wati Rosmawati

Abstract


This study aims to find out how the influence of accounting information Current Ratio, Cash Position, Debt to Equity Ratio, Return On Equity and Firm Size on company dividend policies both simultaneously and partially to  find out wich accounting information variable is the most dominant influence on deviden policy.

 

After the simultaneous research conducted by the company's liquidity factors, the proxied Current Ratio, Cash Position, profitability is proxied. Return On Equity, leverage proxied by Debt to Equity Ratio and Firm Size affects the Dividend Payout Ratio policy of 9.9%. This means that 99.1% is influenced by other variables outside of this study. Partially only the variables of liquidity and leverage that affect the company's dividend policy, namely: Current Ratio, Cash Position and Debt to Equity Ratio variables. Although it has an influence on the DPR, its influence is weak based on the results of the SPSS output.

 

Keywords: Current Ratio, Cash Position, Debt to Equity Ratio, Return On Equity and Firm Size

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DOI: https://doi.org/10.37721/je.v21i2.556

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