Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018

Article Sidebar

View PDF

Main Article Content

Abstract

Purpose: This study aimed to determine the effect of total asset turnover, debt to equity ratio, return on assets, firm size and cash ratio on dividend payout ratio in companies included in the Kompas-100 Index on the Indonesia Stock Exchange 2013-2018.


Research Methodology: Purposive sampling was used to collect data. Based on the criteria established and obtained, samples from ten public companies in the index Kompas-100 representing the total number of up to 100 companies were obtained. The testing of hypotheses was used as the instrument for analysis, processed through SPSS version 20 and Microsoft Excel 2010.


Results: This study indicates that FS has a negative and significant influence on the DER, while the TATO, DER, ROA, and CR do not influence the DPR.

Authors:
Wandi Jackson
Fakultas Ekonomi dan Bisnis, Universitas Budi Luhur, Jakarta Selatan
Mia Laksmiwati
Fakultas Ekonomi dan Bisnis, Universitas Budi Luhur, Jakarta Selatan
Keywords:
1. Total Assets Turn Over 2. Debt to Equity Ratio 3. Return on Assets 4. Firm Size 5. Cash Ratio 6. Dividend Payout Ratio
Published: Jun 21, 2021
DOI: https://doi.org/10.35912/sakman.v1i1.398

Downloads

Download data is not yet available.

Article Details

How to Cite
Jackson, W., & Laksmiwati, M. (2021). Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018. Studi Akuntansi, Keuangan, Dan Manajemen, 1(1), 25-32. https://doi.org/10.35912/sakman.v1i1.398

Download Citation

  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX
Issue
Vol 1 No 1 (2021): Juli
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
References
  1. Atmoko,Yudha, F. Defung, Irsan Tricahyadinata Pengaruh Return On Assets, Debt to Equity Ratio, dan Firm Size terhadap Dividend Payout Ratio Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2011-2015. K i n e r j a Volume 14 (2) 2017, 103-109: ISSN: 1907 3011 - Online ISSN: 2528-1127
  2. Fahmi, Irham. (2018). Pengantar Manajemen Keuangan. Cetakan ke-6. Bandung: CV. Alfabeta.
  3. Harahap, Sofyan Syafri. 2016. Analisis Kritis Laporan Keuangan. Cetakan ke-13. Jakarta: PT Raja Grafindo Persada.
  4. Hery. (2018). Analisis Laporan Keuangan. Jakarta: PT Grasindo.
  5. Kasmir. (2015). Analisis Laporan Keuangan. Cetakan ke-8. Jakarta: PT Raja Grafindo Persada.
  6. Kinerja Keuangan Terhadap Dividend Payout Ratio Studi Empiris Pada Perusahaan BUMN. Jurnal Kinerja. Vol.14, No.1, 2017, hlm 24-30. ISSN: 1907-3011. E-ISSN: 2528-1127.
  7. Mahaputra, Gede Agus, Wirawati Ni Gusti Putu Pengaruh Faktor Keuangan Dan Ukuran Perusahaan Pada Dividend Payout Ratio Perusahaan Perbankan. E-Jurnal Akuntansi Universitas Udayana 9.3(2014): 695-708. ISSN: 2302-8556
  8. Parera, Dwidarnita. (2016). Pengaruh Net Profit Margin (NPM), Return On Asset (ROA), dan Debt To Equity Ratio (DER) Terhadap Dividend Payout Ratio (DPR) Pada Perusahaan Yang Tercatat Dalam Indeks LQ45 Di BEI Periode 2009-2013. Jurnal EMBA. Vol.4, No.2, Juni 2016, hlm 538-548. ISSN: 2303-1174.
  9. Sabri, Fitri Handayani, Dwi Risma Deviyanti, dan Indra Suyoto Kurniawan. (2017). Pengaruh
  10. Sampurna Dewi Cynthia dan Endang Tri Widyarti (2015) Pengaruh Investment Opportunity Set, Debt to Equity Ratio, Growth, Earning Pep Share, Total Assets Turn Over terhadap Dividend Payout Ratio (Pada Perusahaan Manufaktur Go Public di BEI Periode 2011-2013): Diponegoro Journal Of Management Volume 4, Nomor 2, Tahun 2015, Halaman 1-15 ISSN (Online): 2337-3792
  11. Sartono,R Agus. (2016). Manajemen Keuangan Teori dan Aplikasi. Cetakan ke-8. Yogyakarta
  12. Wardiyah, Mia Lasmi. (2017). Manajemen Pasar Uang dan Pasar Modal. Cetakan Pertama. Bandung: Pustaka Setia.