FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN JASA KEUANGAN

Authors

  • Sutoyo Sutoyo Jurusan Akuntansi Fakultas Ekonomi UPN “Veteran” Yogyakarta Jl. SWK 104 (Ringroad Utara) Condongcatur – Yogyakarta, 55282
  • Januar Eko Prasetio Jurusan Akuntansi Fakultas Ekonomi UPN “Veteran” Yogyakarta Jl. SWK 104 (Ringroad Utara) Condongcatur – Yogyakarta, 55282
  • Dian Kusumaningrum Jurusan Akuntansi Fakultas Ekonomi UPN “Veteran” Yogyakarta Jl. SWK 104 (Ringroad Utara) Condongcatur – Yogyakarta, 55282

DOI:

https://doi.org/10.26905/jkdp.v15i1.1002

Keywords:

dividend payout ratio, profitability, liquidity, debt policy, institutional ownership, growth, firm size

Abstract

The objective of this research was to analyze what factors influencing dividend payout ratio at the IndonesianStock Exchange (ISE). The method used in this research was the survey method. This research was conductedat the ISE using 82 emitens as the sample based on purposive sampling. The first and second hypothesis wasanalyzed using multiple regression. The result of the first hypothesis analysis showed profitability, liquidity,debt policy, institutional ownership, growth, and firm size simultaneously influential to dividend payoutratio. The second hypothesis analysis showed that only growth influencing dividend payout ratio.

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Issue

Vol. 15 No. 1 (2011): January 2011

Section

FINANCE AND BANKING

License

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