PENGARUH KINERJA KEUANGAN DAN PERTUMBUHAN

  • Gede Adi Yuniarta Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Pendidikan Ganesha

Abstract

One of the expectations of investors in investing is to earn dividends. The policy of dividend payments by the company is influenced by many factors. This study aimed to examine the effect of financial performance and growth of the company to the dividend payout ratio in the companies listed in Indonesia Stock Exchange. The samples are companies listed in Indonesia Stock Exchange and has met the criteria for purposive sampling. Financial performance is measured through cash ratio, profitability (ROA), debt to total assets (DTA) and debt-to-equity ratio (DER). The company's growth is measured by the growth of the company's assets. Hypothesis testing was done using multiple linear regression analysis. The results showed that either partially or simultaneously that financial performance and growth of the company does not effect to the dividend payout ratio in the
companies listed in Indonesia Stock Exchange.


Keywords: financial performance, growth, dividends, and the dividend payout
ratio.

Published
Jul 21, 2018
How to Cite
YUNIARTA, Gede Adi. PENGARUH KINERJA KEUANGAN DAN PERTUMBUHAN. Sekolah Tinggi Ilmu (STIE) Ekonomi Triatma Mulya, [S.l.], v. 20, n. 2, p. 98-110, july 2018. ISSN 2622-1489. Available at: <http://triatmamulya.ejurnal.info/index.php/triatmamulya/article/view/47>. Date accessed: 23 june 2026.
Citation Formats
Issue
Vol 20 No 2 (2014): Jurnal Ilmiah Manajemen dan Akuntansi
Section
Articles