Pengaruh Current Ratio dan Return On Asset serta Debt To Equity Ratio Terhadap Dividend Payout Ratio Pada Perusahaan LQ45 Di Bursa Efek Indonesia

Abstract

Penelitian ini bertujuan untuk menguji (1) current ratio, return on asset dan debt to equity ratio secara simultan terhadap dividend payout ratio. (2) current ratio secara parsial terhadap dividend payout ratio. (3) return on asset secara parsial terhadap dividend payout ratio. (4) debt to equity ratio secara parsial terhadap dividend payout ratio. Penelitian ini menggunakan rancangan penelitian kuantitatif kausal. Sampel dalam penelitian ini menggunakan metode purposive sampling sebanyak 11 perusahaan. Data dikumpulkan dengan teknik pencatatan dokumen. Data dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) current ratio, return on asset, dan debt to equity ratio berpengaruh signifikan terhadap dividend payout ratio pada Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia, (2) current ratio berpengaruh positif signifikan terhadap dividend payout ratio, (3) return on asset berpengaruh positif signifikan terhadap dividend payout ratio pada perusahaan, dan (4) debt to equity ratio berpengaruh negatif signifikan terhadap dividend payout ratio.
Kata Kunci : current ratio, return on asset, debt to equity ratio, dividend payout ratio.

This study aims to test (1) current ratio, return on assets and debt to equity ratio simultaneously to dividend payout ratio. (2) partially current ratio to dividend payout ratio. (3) return on assets partially to dividend payout ratio. (4) partial debt to equity ratio to dividend payout ratio. This study uses a quantitative causal research design. The sample in this study used a purposive sampling method of 11 companies. Data is collected by the technique of recording documents. Data were analyzed using multiple linear regression analysis. The research shows that (1) the current ratio, return on assets, and debt to equity ratio have a significant effect on the dividend payout ratio in LQ45 companies listed on the Indonesia Stock Exchange, (2) the current ratio has a significant positive effect on the dividend payout ratio, (3) return on assets has a significant positive effect on dividend payout ratio in the company, and(4) debt to equity ratio has a significant negative effect on dividend payout ratio.
keyword : current ratio, return on asset, debt to equity ratio, dividend payout ratio.