THE INFLUENCE OF ROA, CURRENT RATIO, DER, AND EPS ON DIVIDEND POLICY IN VARIOUS INDUSTRIAL SECTORS COMPANIES LISTED ON BEI 2015-2017.

  • SITI DINI Universitas Prima Indonesia, Medan
  • BETSAIDA PASARIBU Universitas Prima Indonesia, Medan
  • ALFONSUS HENDRIN GEA Universitas Prima Indonesia, Medan
  • LANI MARIA MAGDALENA SIREGAR Universitas Prima Indonesia, Medan

Abstract

This study aims to determine whether Return On Assets, Current Ratio, Debt to Equity Ratio, and Earning Per Share partially and simultaneously have a significant effect on Dividend Policy in Companies in Various Industry Sectors listed on the Indonesia Stock Exchange. The theories used are accounting and financial management theories related to ROA,CR,DER,and EPS on Dividend Policy. The method used is an associative research approach with a causal relationship, this type of research is descriptive research, the nature of the research used is exploratory research, the sampling technique is purposive sampling in the way of taking judgment sampling, the type of research data uses secondary data. Analysis of the data used is multiple linear regression analysis. The population used was 43 companies and a sample of 129. The classic assumption tests used were the Normality Test, the Multicollinearity Test, the Autocorrelation Test, and the Heteroskedasticity Test. The results of this study indicate that ROA, CR, DER, and EPS simultaneously have a significant and significant effect on Dividend Policy and partially ROA has a negative and significant effect on dividend policy,CR and DER partially have no effect and are significant on dividend policy and EPS partially has no influence and no significant effect on dividend policy in the Various Industry Sectors listed on the IDX in 2015-2017.

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Published
2020-09-16
How to Cite
DINI, S., PASARIBU, B., GEA, A., & SIREGAR, L. (2020). THE INFLUENCE OF ROA, CURRENT RATIO, DER, AND EPS ON DIVIDEND POLICY IN VARIOUS INDUSTRIAL SECTORS COMPANIES LISTED ON BEI 2015-2017. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(3), 547-565. https://doi.org/10.31955/mea.vol4.iss3.pp547-565