Sisprayoga, Bambang and Suwiryo, Darmo H and Suherman, Acep (2022) PENGARUH CURRENT RATIO, LEVERAGE DAN RETURN ON EQUITY TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MINING YANG TERDAFTAR DI BEI. Prive: Jurnal Riset Akuntansi dan Keuangan, 5 (2). pp. 97-106. ISSN 2615-7306

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Abstract

Every company aims to get the maximum profit, to run company operations that require a source of funds and one thing that can help investors. However, there are differences in interests between management and investors, so a dividend policy emerges. This study aims to determine the effect of the current ratio, leverage and return on equity on dividend policy. For sampling, this study used a purposive sampling technique so that the sample in this study was 15 mining companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research technique uses classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The test analysis in this study was carried out with the help of IBM SPSS 25 for Windows. The results of the t-test (partial) can be seen that the current ratio has no effect on dividend policy, leverage has a significant negative effect on dividend policy, and return on equity has no effect on dividend policy. Based on the results of the F test that the current ratio, leverage and return on equity simultaneously have an influence on dividend policy in mining sector companies listed on the Indonesia Stock Exchange.

Item Type:	Article
Uncontrolled Keywords:	Current Ratio, Leverage, Return On Equity, and Dividend Poilcy.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	21 Feb 2023 01:59
Last Modified:	21 Feb 2023 01:59
URI:	http://eprints.ummi.ac.id/id/eprint/3040

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