Jurnal Paradigma Akuntansi
Vol. 5 No. 1 (2023): Januari 2023

PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR

Yones Wiyogo (Unknown)
Agustin Ekadjaja (Unknown)



Article Info

Publish Date
22 Jan 2023

Abstract

The purpose of this research is to determine the effect of capital structure on dividend policy, the effect of liquidity on dividend policy, the effect of profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019period. The sample was selected using purposive sampling method and the data validated were 50 companies. This research used multiple regression analysis assisted by the Eviews 9 and Microsoft Excel 2013 programs. The results show that the capital structure and liquidity do not have a significant effect on dividend policy while profitability has a significant effect on dividend policy. The implication of this research is that the level of capital structure and liquidity does not guarantee the level of dividends distributed. Meanwhile, low profitability will cause an increase in the amount of dividends that will be distributed.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...