Published: 2016-08-19

PENGARUH RETURN ON ASSET, SALES GROWTH, FIRM SIZE DAN DEBT TO EQUITY RATIO TERHADAP PEMBAYARAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014

DOI: 10.35870/jemsi.v2i2.284

Akmal Akmal, Zainudin Zainudin, Rahmah Yulianti
  • Akmal Akmal: Mahasiswa Universitas Serambi Mekkah
  • Zainudin Zainudin: Dosen FE Universitas Serambi Mekkah Banda Aceh
  • Rahmah Yulianti: Dosen FE Universitas Serambi Mekkah Banda Aceh
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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Return On Asset, Sales Growth, Firm Size dan Debt to Equity Ratio terhadap Pembayaran Dividen pada Perusahaan Manufaktur sub sektor Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Penelitian ini dilakukan pada 4 (empat) perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan yang dipublikasikan di www.idx.co.id. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini adalah Return On Asset, Sales Growth, Firm Size dan Debt to Equity Ratio secara bersama-sama berpengaruh terhadap Pembayaran Dividen. Secara parsial Return On Asset berpengaruh positif terhadap Pembayaran Dividen dengan pengaruh sebesar 1,871. Sales Growth berpengaruh negatif terhadap Pembayaran Dividen dengan pengaruh sebesar -0,092, Firm Size berpengaruh negatif terhadap Pembayaran Dividen dengan pengaruh sebesar -11,635. Debt to Equity Ratio berpengaruh negatif terhadap pembayaran dividen dengan pengaruh sebesar -0,159. Nilai R sebesar 0,947 (94,7 %) dan nilai R2 sebesar 0,897 (89,7 %).

Keywords

Return On Asset; Sales Growth; Firm Size; Debt to Equity Ratio dan Pembayaran Dividen.

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How to Cite

Akmal, A., Zainudin, Z., & Yulianti, R. (2016). PENGARUH RETURN ON ASSET, SALES GROWTH, FIRM SIZE DAN DEBT TO EQUITY RATIO TERHADAP PEMBAYARAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 2(2), 24-36. https://doi.org/10.35870/jemsi.v2i2.284
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 2 No. 2 (2016)

  • Section: Articles

  • Published: 2016-08-19

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