Pengaruh Kinerja Keuangan Terhadap Kebijakan Dividen Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015

Zain, Irfan (2017) Pengaruh Kinerja Keuangan Terhadap Kebijakan Dividen Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yang diukur dengan current ratio, debt to equity ratio, retun on equity, dan earning per share secara parsial terhadap kebijakan dividen yang diukur dengan dividend payout ratio. Populasi penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia tahun 2012-2015. Pengambilan sampel dalam penelitan ini menggunakan metode purpossive sampling. Sampel sebanyak 9 perusahaan sesuai dengan kriteria yang telah ditentukan dengan jangka waktu penelitian 2012-2015. data diperoleh dari Ringkasan Kinerja Tahunan di website BEI tahun 2017. analisis data dilakukan dengan menggunakan regresi linear berganda dengan aplikasi SPSS. Hasil uji-t menunjukan bahwa current ratio dan earning per share mempunyai pengaruh yang signifikan terhadap dividend payout dengan nilai koefisien 0,366 pada CR dan 0,319 pada EPS. Sedangkan return on equity dan debt to equity ratio tidak berpengaruh signifikan terhadap dividen payout ratio

English Abstract

This study examines the effect of financial performance as partially measured by current ratio, debt to equity ratio, retun on equity, and earnings per share on the dividend payout ratio. The population is the state-owned enterprises listed in the Indonesia Stock Exchange during the period of 2012-2015, and as many as 9 companies which meet the criteria are purposively selected as the research samples. The data are collected from the Annual Performance Summary of the IDX website 2017 and analyzed through multiple linear regression method by SPSS application. The results of t-test show that current ratio and earnings per share have significant influence on the dividend payout, each with the coefficient value 0.366 at CR and 0.319 at EPS; meanwhile, return on equity and debt to equity ratio have no significant effect on the dividend payout ratio.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2017/747/051800020
Uncontrolled Keywords: current ratio, debt to equity ratio, retun on equity, earning per share, dividend payout ratio, Current ratio, Debt to equity ratio, Retun on equity, Earnings per share, Dividend payout ratio
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.3 Personnel management (human resource management) > 658.31 Elements of personnel management > 658.312 Conditions of employment, performance rating, utilization of personnel > 658.312 5 Performance rating (evaluation)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 10 Jan 2018 07:45
Last Modified: 24 Oct 2021 00:42
URI: http://repository.ub.ac.id/id/eprint/7876
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