Journal of Economy, Accounting and Management Science (JEAMS)
Vol. 1 No. 2 (2020): March

THE ANALYSIS OF LIQUIDITY, LEVERAGE AND DIVIDEND POLICY TOWARD PROFITABILITY IN PUBLIC Co. MANUFACTURING INDUSTRIAL SECTOR

Bachtiar J. Helmy (Faculty of Economics, Merdeka University Surabaya)
Ayu Oka Ariyani (Faculty of Economics, Merdeka University Surabaya)

Article Info

Publish Date
09 Jul 2021

Abstract

The purpose of this study is to empirically study the effect of accounting variables – liquidity ratio, leverage and profitability ratio - on research is to examine the factors which is influence Dividend Policy in manufactur sector of Bursa Efek Indonesia (BEI). The research use fundamental factors of company: financial ratio which is liquidity ratio represent by Current Ratio (CR), leverage ratio represent by Debt to Equity Ratio (DER), profitability ratio represent by Return on Investment (ROI), as independent variable and dependent variable Dividen Policy represent by Dividend Payout Ratio (DPR). The result of research indicate that the fundamental ratio which is consist of Current Ratio, Debt to Equity Ratio and Return on Investment are together have significant effect to Dividen Payout Ratio. The result also indicate that Current Ratio variable and Return on Investment variable is partiality have positive and significant effect to Dividen Payout Ratio, but Debt to Equity Ratio has no significant effect to Divident Payout Ratio.

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Journal Info
Journal of Economy, Accounting and Management Science (JEAMS)
Website

Abbrev

jeams

Publisher

Universitas Merdeka Surabaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

Description

The aim of this Journal of Economic, Accounting and Management Science (JEAMS) journal is to publish and disseminate original research papers and review articles of high quality in economics and accounting, namely: economy banking and finance economic management economic law entrepreneurship and ...