PENGARUH CASH POSITION, NET PROFIT MARGIN, GROWTH DAN FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO (Studi Empiris Pada perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Untuk Periode Tahun 2010 – 2014)

Authors

  • Maria Fransiska Lumbantobing

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis mengenai pengaruh cash position, net profit margin, growth, dan firm size terhadap dividend payout ratio. Sampel  dalam  penelitian  ini  adalah  perusahaan  manufaktur  yang  terdaftar  di Bursa Efek Indonesia periode 2010 – 2014 dan berjumlah 50 sampel dengan menggunakan metode puposive sampling. Analisis data dilakukan dengan metode analisis  regresi  linear berganda.  Hasil  penelitian  menunjukkan  bahwa  cash position dan growth memiliki koefisien negatif terhadap dividend payout ratio, sedangkan net profit margin dan firm size memiliki koefisien positif terhadap dividend payout ratio. Dan variabel cash position, net profit margin, growth tidak berpengaruh signifikan terhadap dividend payout ratio, sedangkan variabel firm size berpengaruh signifikan terhadap variabel dividend payout ratio.

Kata kunci : Dividend payout Rratio, cash position, net profit margin, growth, firm size, purposive sampling, analisis regresi berganda

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Published

2017-08-18

Issue

Vol. 5 No. 2

Section

S1 AKUNTANSI

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