ANALISIS PENGARUH CASH RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON ASSET TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTARDI BURSA EFEK INDONESIA

Penulis

  • Samino Hendrianto

DOI:

https://doi.org/10.31000/competitive.v1i2.235

Abstrak

Penelitian ini merupakan studi empiris untuk menguji analisis cash ratio, debt to equity ratio, return on asset, dan pengaruhnya terhadap dividend payout ratiopada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2009-2013. Teknik sampel yangdigunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 13 perusahaan.Teknik analisis yang digunakan dalam penelitian ini adalah regresi linearberganda. Hasil analisis menunjukkan bahwa variabel cash ratio, berpengaruh positif dan signifikan terhadap dividend payout ratio, sedangkan variabel return on asset dan debt to equity ratio berpengaruh negatif dan signifikan terhadap dividend payout ratio. Kata kunci:Cash Ratio, Debt to Equity Ratio, Return On Asset, Dividend PayoutRatio  

Unduhan

Data unduhan tidak tersedia.

Unduhan

Diterbitkan

2017-07-18

Terbitan

Vol 1 No 2 (2017): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

Lisensi

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Cara Mengutip

[1]
S. Hendrianto, “ANALISIS PENGARUH CASH RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON ASSET TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTARDI BURSA EFEK INDONESIA”, COMPETITIVE, vol. 1, no. 2, Jul 2017, doi: 10.31000/competitive.v1i2.235.