PENGARUH CURRENT RATIO DAN RETURN ON EQUITY SERTA DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PEMBENTUK JAKARTA ISLAMIC INDEX

Authors

  • M.Sutiyono Aduroh .
  • I Nengah Suarmanayasa, S.E., M.Si. .
  • Drs. Wayan Cipta, M.M. .

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang pengaruh current ratio, return on equity dan debt equity ratio secara simultan dan parsial terhadap dividend payout ratio. Rancangan penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian adalah perusahaan pembentuk Jakarta Islamic Index yang terdaftar di Bursa Efek Indonesia, dan objek penelitian adalah current ratio, return on equity, debt equity ratio dan dividend payout ratio. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) current ratio, return on equity dan debt equity ratio berpengaruh signifikan secara simultan terhadap dividend payout ratio (2) current ratio berpengaruh negatif tidak signifikan terhadap dividend payout ratio (3) return on equity berpengaruh positif signifikan terhadap dividend payout ratio (4) debt equity ratio berpengaruh negatif signifikan terhadap dividend payout ratio
Kata Kunci : current ratio, debt equity ratio, dividend payout ratio, return on equity

The purpose of this research is to provide findings that clarify the effect of current ratio, return on equity and debt equity ratio simultaneously and partially on the dividend payout ratio. The research design used was quantitative causal. The subject of research were the forming companies of the Jakarta Islamic Index which is listed on the Indonesia stock exchange, and the object of this research were current ratio, return on equity, debt equity ratio and dividend payout ratio. The data was obtained by documentation technique, and it is analyzed by multiple linear regression. The result of this research shows that (1) current ratio, return on equity, and debt equity ratio had significant effect on the dividend payout ratio (2) current ratio had negative not significant effect on the dividend payout ratio (3) return on equity had positive significant effect on the dividend payout ratio (4) debt equity ratio had negative significant effect on the dividend payout ratio
keyword : current ratio, debt equity ratio, dividend payout ratio, return on equity

Published

2018-02-27

How to Cite

., M. A., ., I. N. S. S. M., & ., D. W. C. M. (2018). PENGARUH CURRENT RATIO DAN RETURN ON EQUITY SERTA DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PEMBENTUK JAKARTA ISLAMIC INDEX . Jurnal Manajemen Indonesia, 5(2). Retrieved from https://ejournal.undiksha.ac.id/index.php/JMI/article/view/13625

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