PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN KEBIJAKAN HUTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2019

  • Ni Made Devi Mayanti Universitas Mahasaraswati Denpasar
  • I Dewa Made Endiana Universitas Mahasaraswati Denpasar
  • I Gusti Ayu Asri Pramesti Universitas Mahasaraswati Denpasar
  • Dian Ayu Rahmadani Universitas Mahasaraswati Denpasar
Keywords: leverage, liquidity, profitability, size, debt policy, dividend policy

Abstract

The purpose of this study was to determine the effect of the leverage, liquidity, profitability, size  and debt policy on dividend policy on Food and Beverage Companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used was purposive sampling method, so that the samples used in this study were 10 food and beverage companies. Analysis of the data used is multiple linear regression analysis techniques. The conclusion obtained from this study is that statistically the Leverage variable which is proxy by DER, Liquidity variable which is proxy by CR, , Size variable which is proxy by Assets Total,  and Debt Policy which is proxied by DAR  do not effect on dividend policy on Food and Beverage companies listed on the Indonesia Stock Exchange in 2016-2019. Pofitability variables which is proxy by ROA has a positive affect dividend policy on Food and Beverage companies listed on the Indonesia Stock Exchange in 2016-2019.

Published
2021-02-28