Pengaruh Cash Ratio (CR), Total Asset Turnover (TATO), Return On Assets (ROA) Terhadap Dividend Payout Ratio (DPR) Pada Perusahaan Sektor Aneka Industri dan Industri Barang Konsumsi yang Terdapat di Bursa Efek Indonesia Tahun 2013-2017

Authors

  • Lindi Lindi Universitas Prima Indonesia, Medan
  • Yulia Paramitha Universitas Prima Indonesia, Medan
  • Hera Eria Br Sitepu Universitas Prima Indonesia, Medan
  • Sri Devi Erawati Tampubolon Universitas Prima Indonesia, Medan
  • Wenny Anggeresia Ginting Universitas Prima Indonesia, Medan
  • Mohd. Nawi Purba Universitas Prima Indonesia, Medan

DOI:

https://doi.org/10.25181/esai.v13i2.1305

Abstract

This study aims to determine the effect of Cash Ratio, Total Asset Turnover and Return On Assets on Dividend Payout Ratio in the Various Industries and Consumer Goods Industry found on the Indonesian Stock Exchange. The populations of this study were all companies in the various goods industries and consumer goods industry in the Indonesia Stock Exchange of 85 companies in the period 2013-2017. The technique of determining the sample used is purposive sampling. The samples obtained are 23 companies incorporated in the various goods industry and consumer goods industry sectors in the Indonesia Stock Exchange for the period 2013-2017. The data analysis technique used is the classic assumption test and multiple linear regression analysis with the help of SPSS 20. Based on the analysis, the results show that Cash Ratio and Total Asset Turnover have no significant effect on Dividend Payout Ratio, while Influential Return On Assets gives positive and significant effect on the Dividend Payout Ratio.Keywords : Cash Ratio, Total Asset Turnover, Sales, Return On Assets, Dividend Payout Ratio

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Author Biographies

Lindi Lindi, Universitas Prima Indonesia, Medan

Program studi Akuntansi Keuangan, Jurusan Akuntansi, Universitas Prima Indonesia, Medan

Yulia Paramitha, Universitas Prima Indonesia, Medan

Program studi Akuntansi Keuangan, Jurusan Akuntansi, Universitas Prima Indonesia, Medan

Hera Eria Br Sitepu, Universitas Prima Indonesia, Medan

Program studi Akuntansi Keuangan, Jurusan Akuntansi, Universitas Prima Indonesia, Medan

Sri Devi Erawati Tampubolon, Universitas Prima Indonesia, Medan

Program studi Akuntansi Keuangan, Jurusan Akuntansi, Universitas Prima Indonesia, Medan

Wenny Anggeresia Ginting, Universitas Prima Indonesia, Medan

Program studi Akuntansi Keuangan, Jurusan Akuntansi, Universitas Prima Indonesia, Medan

Mohd. Nawi Purba, Universitas Prima Indonesia, Medan

Program studi Akuntansi Keuangan, Jurusan Akuntansi, Universitas Prima Indonesia, Medan

References

Buku:

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Murhadi, Werner R. 2013. Analisis Laporan Keuangan, Proyeksi dan Valuasi Saham. Jakarta: Salemba Empat.

Rahardjo, Budi. 2007. Keuangan dan Akuntansi untuk Manajer Non Keuangan. Ed. 1,Yogyakarta: Graha Ilmu.

Sudana, I Made. 2011. Manajemen Keuangan Perusahaan Teori dan Praktik. Surabaya: Erlangga

Sugiono, Arief dan Edi Untung. 2016. Analisa Laporan Keungan. Jakarta: Grasindo.

Sugiyono. 2015. Metode Penelitian Manajemen. Cetakan Keempat. Bandung: Alfabeta: Gramedia Pustaka Utama.

______________. 2016. Metode Penelitian Manajemen. Cetakan Kelima. Bandung: Alfabeta: Gramedia Pustaka Utama.

Published

2021-05-05

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