Pengaruh Return on Equity, Debt to Equity Ratio, Current Ratio, Earning Per Share, dan Investment opportunity Set Terhadap Kebijakan Dividen

Pamungkas, Noto and Rusherlistyani, Rusherlistyani and Jannah, Isnatul (2017) Pengaruh Return on Equity, Debt to Equity Ratio, Current Ratio, Earning Per Share, dan Investment opportunity Set Terhadap Kebijakan Dividen. Jurnal Analisa Akuntansi dan Perpajakan, 1 (1). pp. 34-41. ISSN 2546 -9283

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Abstract

This study aimed to get emperical evedence about the influence of return on equity, debt to equity ratio, current ratio, earnings per share, and the investment opportunity set to the dividend policy. Independen variables used are return on equity, debt to equity ratio, current ratio, earnings per share, and investment opportunity set. The dependen variable is the dividend policy. The research population is the real estate and property company listed on the Indonesia Stock Exchange (BEI) in the periode 2013-2015. Sample were collected using purposive sampling method. A total of 10 companies are determmined as a sample. method of analysis of this study using multiple linier regression. The result of this study indicated that the return on equity, debt to equity ratio, and earning per share no significant effect on dividend policy. While the current ratio and the investment opportunity set significant effect on dividend policy. The coefficient of determination showed by 21.1%. This result indicated the ability of independent variable is explaining the dependent variable. While 78,9% is explained other variables. Keywords: Return on Equity, Debt to Equity ratio, Current ratio, Earninsg Per Share, Investment Opportunity Set, Dividend Policy.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: SE, MSi,Ak Rusherlistyani Rusherlistyani
Date Deposited: 22 Jun 2018 02:25
Last Modified: 22 Jun 2018 02:28
URI: http://eprints.upnyk.ac.id/id/eprint/15365

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