Pengaruh Debt to Equity Ratio, Quick Ratio, dan Cash Position Terhadap Dividend Payout Ratio pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020
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Institusion
Universitas Katolik Darma Cendika
Author
Teresa, Josephine Rebeka
Subject
HF5601 Accounting
Datestamp
2023-03-17 04:12:41
Abstract :
The percentage of net income that will be distributed in the form of dividends can be measured using a ratio analysis tool, namely using the market ratio of dividend payout ratio. The size of this ratio affects at least the company's retained earnings and this ratio is also suspected to have influencing factors, namely debt to equity ratio, quick ratio, and cash position. The purpose of this study is to determine whether the independent variable can affect the dividend payout ratio or not. The method used in this study is quantitative with data analysis using the documentation method in which this method is a method whose data is taken from existing documents (secondary data) obtained from the Indonesia Stock Exchange in the form of financial statements of manufacturing companies registered in 2018-2020. A sample of 50 companies was obtained using purposive sampling technique. The data analysis technique used the F test, the coefficient of determination (R²), multiple regression analysis, and t test. Based on the results of the research that has been done, the t test shows the debt to equity ratio (X1) variable has a significance value of 0.015 or 0.015 < 0.05, the quick ratio variable (X2) has a significance value of 0.676 or 0.676 > 0.05 and the cash position variable (X3 ) has a significance value of 0.110 or 0.110 > 0.05. The conclusion that can be drawn based on the results of the study is that the debt to equity ratio variable has a significant effect on the dividend payout ratio, the quick ratio variable does not have a significant effect on the dividend payout ratio, and the cash position variable does not have a significant effect on the dividend payout ratio.
The percentage of net income that will be distributed in the form of dividends can be measured using a ratio analysis tool, namely using the market ratio of dividend payout ratio. The size of this ratio affects at least the company's retained earnings and this ratio is also suspected to have influencing factors, namely debt to equity ratio, quick ratio, and cash position. The purpose of this study is to determine whether the independent variable can affect the dividend payout ratio or not. The method used in this study is quantitative with data analysis using the documentation method in which this method is a method whose data is taken from existing documents (secondary data) obtained from the Indonesia Stock Exchange in the form of financial statements of manufacturing companies registered in 2018-2020. A sample of 50 companies was obtained using purposive sampling technique. The data analysis technique used the F test, the coefficient of determination (R²), multiple regression analysis, and t test. Based on the results of the research that has been done, the t test shows the debt to equity ratio (X1) variable has a significance value of 0.015 or 0.015 < 0.05, the quick ratio variable (X2) has a significance value of 0.676 or 0.676 > 0.05 and the cash position variable (X3 ) has a significance value of 0.110 or 0.110 > 0.05. The conclusion that can be drawn based on the results of the study is that the debt to equity ratio variable has a significant effect on the dividend payout ratio, the quick ratio variable does not have a significant effect on the dividend payout ratio, and the cash position variable does not have a significant effect on the dividend payout ratio.
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