ANGELINE, TANNAYA (2021) PENGARUH FREE CASH FLOW, LIQUIDITY, DAN PROFITABILITY TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini dilakukan untuk menganalisis pengaruh Free Cash Flow, Liquidity yang diproksikan dengan Current Ratio, dan Profitability yang diproksikan dengan Earnings Per Share dan Return on Equity terhadap Dividend Payout Ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2017-2019. Teknik pengambilan sampel yang digunakan yaitu purposive sampling, sehingga jumlah data yang menjadi sampel penelitian ada sebanyak 171 data, yang berasal dari 57 perusahaan. Teknik analisis data yang digunakan selama penelitian adalah regresi linear berganda dengan dibantu dengan program IBM SPSS (Statistical Package for Social Science) versi 25 dan software Microsoft Excel 2010 untuk proses pengumpulan data. Hasil analisis penelitian secara simultan menunjukkan bahwa variabel free cash flow, current ratio, earnings per share, dan return on equity berpengaruh signfikan terhadap dividend payout ratio. Hasil analisis penelitian secara parsial menunjukkan bahwa free cash flow, current ratio, dan return on equity berpengaruh positif dan signifikan terhadap dividend payout ratio, sedangkan variabel earnings per share berpengaruh positif dan tidak signfikan terhadap dividend payout ratio. Implikasi dari penelitian ini adalah perlunya meningkatkan tingkat profitabilitas perusahaan yang diukur dengan earnings per share agar laba yang dihasilkan ini mendorong perusahaan untuk membagikan dividen yang lebih besar kepada investor. Kata kunci: Arus kas bebas, Rasio lancar, Laba per lembar saham, Laba dari total ekuitas, Kebijakan dividen This study was conducted to analyze the effect of Free Cash Flow, Liquidity as proxied by the Current Ratio, and Profitability as proxied by Earnings Per Share and Return on Equity on the Dividend Payout Ratio in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The sampling technique used was purposive sampling, so that the number of data that became the research sample was 171 data, which came from 57 companies. The data analysis technique used during the study was multiple linear regression assisted by the IBM SPSS (Statistical Package for Social Science) version 25 program and Microsoft Excel 2010 software for the data collection process. The results of the research analysis simultaneously show that the variables of free cash flow, current ratio, earnings per share, and return on equity have a significant effect on the dividend payout ratio. The results of the partial analysis show that free cash flow, current ratio, and return on equity have a positive and significant effect on the dividend payout ratio, while the earnings per share variable has a positive and insignificant effect on the dividend payout ratio. The implication of this research is the need to increase the level of company profitability as measured by earnings per share so that the resulting profits encourage companies to distribute larger dividends to investors. Keywords: Free cash flow, Current ratio, Earnings per share, Return on equity, Dividend payout ratio
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 02 Jun 2022 08:54 |
| Last Modified: | 02 Jun 2022 08:54 |
| URI: | http://repository.untar.ac.id/id/eprint/35797 |
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