Pengaruh Profitabilitas, Hutang Perusahaan, Likuiditas, Kesempatan Berinvestasi, Ukuran Perusahaan, dan Tata Kelola Perusahaan terhadap Kebijakan Dividen

Hesniati Hesniati, Santi Santi

Abstract


Tujuan dari penelitian ini adalah mengemukakan pengaruh profitabilitas, hutang, likuiditas, kesempatan berinvestasi, ukuran perusahaan, dan tata kelola perusahaan terahdap kebijakan dividen pada perusahaan yang terdaftar pada Bursa Efek Indonesia. Sampel yang digunakan pada penelitian ini adalah 106 perusahaan pada periode 2012-2016, dengan menggunakan metode purposive sampling. Metode penelitian yang digunakan pada penelitian adalah metode panel data. Hasil penelitian menunjukkan hutang, kesempatan berinvestasi, pemilik saham terbesar, pemilik saham terbesar kedua memiliki pengaruh signifikan terhadap rasio pembayaran dividen. Sedangkan profitabilitas, likuiditas, ukuran perusahaan, dan ukuran dewan tidak mempunyai pengaruh yang signifikan terhadap rasio pembayaran dividen.

 


Keywords


kebijakan dividen; tata kelola perusahaan; profitabilitas; hutang perusahaan; likuiditas; kesempatan berinvestasi; ukuran perusahaan

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DOI: https://doi.org/10.30872/jinv.v15i1.4871

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