PENGARUH DEBT EQUITY RATIO, RETURN ON ASSETS, DAN FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO
نویسندگان
چکیده
Riset ini bertujuan untuk menganalisis pengaruh debt equity ratio (DER), return on assets (ROA), dan firm size (FS) terhadap dividend payout (DPR) pada perusahaan terbuka yang terdaftar dalam indeks Kompas100 selama periode 2016–2019. Teknik pengambilan sampel riset menggunakan purposive sampling yaitu teknik dengan kriteria sebagai Kompas 100, membagikan dividen secara berturut-turut 2016 – 2019, sehingga mendapatkan 42 perusahaan. analisis regresi linear berganda SPSS 25. Hasil menunjukkan bahwa bersama-sama terdapat DER, ROA, FS DPR. uji parsial ROA memiliki signifikan DPR, sedangkan DER tidak
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ژورنال
عنوان ژورنال: Journal of Accounting, Finance, Taxation and Auditing
سال: 2021
ISSN: ['2654-4636', '2656-758X']
DOI: https://doi.org/10.28932/jafta.v3i2.3626