Pengaruh financial leverage, growth opportunities, past dividend, dan liquidity terhadap kebijakan dividen pada perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek indonesia

Aidilla Evasari, Felisitas Defung, Muhammad Amin Kadafi

Abstract


Penelitian ini bertujuan untuk menguji pengaruh financial leverage, growth opportunities, past dividend, dan liquidity terhadap kebijakan dividen pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan studi dokumen dan jenis data berupa kuantitatif. Populasi yang digunakan yaitu perusahaan sektor industri barang konsumsi yang terdaftar berturut-turut di Bursa Efek Indonesia periode 2013-2017. Metode sampling yang digunakan yaitu purposive sampling dengan jumlah sampel sebanyak 7 perusahaan. Alat analisis yang digunakan yakni deskriptif statistik dan regresi data panel. Hasil dari penelitian ini menunjukkan bahwa financial leverage dan growth opportunities berpengaruh negatif signifikan terhadap kebijakan dividen. Sedangkan past dividend dan liquidity berpengaruh negatif tidak signifikan terhadap kebijakan dividen.


Keywords


Financial leverage; growth opportunities; past dividend; liquidity; kebijakan dividen

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DOI: https://doi.org/10.29264/jimm.v6i2.6718

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