KETERKAITAN SOLVENCY, LIQUIDITY, DAN SIZE TERHADAP FIRM PERFORMANCE DENGAN DIVIDEND POLICY SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017

CHRISTINA, OLIVIA (2019) KETERKAITAN SOLVENCY, LIQUIDITY, DAN SIZE TERHADAP FIRM PERFORMANCE DENGAN DIVIDEND POLICY SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai keterkaitan solvency, liquidity, dan size terhadap firm performance dengan dividend policy sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Penelitian ini menggunakan 35 sampel perusahaan manufaktur berdasarkan metode purposive sampling. Data yang digunakan adalah data sekunder berupa laporan keuangan. Metode statistik yang digunakan untuk menguji hipotesis adalah model analisis jalur. Hasil penelitian menunjukkan bahwa solvency memiliki pengaruh positif signifikan, liquidity memiliki pengaruh positif tidak signifikan dan size memiliki pengaruh negatif signifikan terhadap dividend policy. Dividend policy memiliki pengaruh positif signifikan terhadap firm performance. Dividend policy dapat memediasi pengaruh solvency dan liquidity terhadap firm performance sedangkan, dividend policy tidak dapat memediasi pengaruh size terhadap firm performance. Penelitian selanjutnya diharapkan memperpanjang periode penelitian dan menambah variabel independen. The purpose of research is to obtain empirical evidence about the impact of solvency, liquidity and size to firm performance with dividend policy as intervening variable on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study used 35 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hyphotesys is the path analysis model. The results of this research are solvency have positive and significant effect, liquidity have positive and insignificant effect, and size have positive and significant effect on dividend policy. Dividend policy have positive and significant effect on firm performance. Dividend policy able to mediate the effect of solvency and liquidity to firm performance meanwhile, dividend policy unable to mediate the effect of size to firm performance. For further research, it is recommended to extending the period of the study and adding other ndependent variables. Key words: Firm performance, solvency, liquidity, size, dividend policy

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 06 Jan 2022 03:44
Last Modified: 06 Jan 2022 03:44
URI: http://repository.untar.ac.id/id/eprint/33455

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