Analisis Pengaruh Current Ratio (CR), Collateralizable Assets (COL), Return On Equity (ROE), dan Growth Terhadap Dividend Payout Ratio (DPR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2005 - 2011)
Abstract: Dividend
policy is a policy of the company to be aware and careful consideration. In the
dividend policy determined amount of profit allocation that can be distributed
to shareholders (dividends) and the allocation of retained profits to the
company. The greater the retained earnings, the smaller the dividend to be
distributed to the shareholders. In the allocation of income arises various
problems encountered. Announcement of the distribution of dividends by a
company is a signal to shareholders.
This study aims to determine the effect of the Current Ratio (CR),
Collateralizable Asset (COL), Return on Equity (ROE) and the Growth of the
Dividend Payout Ratio (DPR) Studies on the Indonesia Stock Exchange Period
2005-2011.
The population in this study is the Company's Financial Statements listed
on the Stock Exchange the share dividend. The samples are 8 companies during
2005 - 2011. The research instrument used secondary data and processed using
SPSS 20, with the method of analysis used is multiple linear regression
analysis.
Results of statistical research concludes that the Current Ratio,
Collateralizable Assets, Return on Equity, and Growth together no significant
effect on Dividend Payout Ratio on manufacturing companies in Indonesia Stock
Exchange, also partially, Current Ratio, Collateralizable Assets, Return on
equity, and Growth no significant effect on Dividend Payout Ratio on
manufacturing companies in Indonesia Stock Exchange. The suggestion of this
study is to further research, this study only uses the sample derived from a
manufacturing company that can not necessarily be generalized to other
industries. This is due to the limited time of the study. It is recommended in
future studies could be expanded scope of research-type kejenis other
industries also added the study variables such as Debt to Equity Ratio (DER),
Return on Equity (ROE), and the ratio - the ratio of the other. And also
expected in future studies to add a longer time span.
Penulis: Gretty Brigitta Liwe
Kode Jurnal: jpakuntansidd140955
