Pengaruh Cash Ratio, Return on Equity, Debt to Asset Ratio terhadap Dividen Payout Ratio pada Perusahaan Konsumsi di Bursa Efek Indonesia

Nuryanti, Vera (2026) Pengaruh Cash Ratio, Return on Equity, Debt to Asset Ratio terhadap Dividen Payout Ratio pada Perusahaan Konsumsi di Bursa Efek Indonesia. Sarjana (S1) thesis, Universitas Islam 45.

	Text PENDAHULUAN.pdf Download (558kB)
	Text BAB 1.pdf Download (231kB)
	Text BAB 2.pdf Restricted to Repository staff only Download (223kB) | Request a copy
	Text BAB 3.pdf Restricted to Repository staff only Download (286kB) | Request a copy
	Text BAB 4.pdf Restricted to Repository staff only Download (285kB) | Request a copy
	Text BAB 5.pdf Download (86kB)
	Text DAFTAR PUSTAKA.pdf Download (209kB)

Abstract

Vera Nuryanti (41183402190203) The Effect of Cash Ratio, Return on Equity, and Debt to Asset Ratio on Dividend Payout Ratio in Consumer Companies Listed on the Indonesia Stock Exchange for the 2021-2024 Period. xiv + 85 pages + 2 figures + 13 tables + 4 graphs + 17 appendices + 2026 Keywords: Cash Ratio, Return on Equity, Debt to Asset Ratio, Dividend Payout Ratio. The purpose of this study is to analyze the effect of Cash Ratio, Return on Equity, and Debt to Asset Ratio on Dividend Payout Ratio in consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2021-2024 period. This research focuses on the inconsistent relationship between company financial performance and dividend policy. Therefore, empirical analysis is needed to obtain more comprehensive evidence regarding the factors influencing corporate dividend decisions. This study employed a quantitative approach with secondary data in the form of financial reports. The sampling technique used purposive sampling, with a sample size of 40 companies, totaling 160 observations. The analysis method used was multiple linear regression using IBM SPSS Statistics 26. The results showed that the Cash Ratio had a positive but insignificant effect on the Dividend Payout Ratio, while Return on Equity and Debt to Asset Ratio had a negative but significant effect on the Dividend Payout Ratio. Simultaneously, these three variables explained 48% of the variation in dividend policy. Based on these results, it is recommended that companies consider capital structure and profitability policies more carefully when determining dividend distributions, and that investors focus not only on liquidity but also on debt risk and the company's profit strategy. The implications of this study indicate that dividend policy is not only partially influenced by financial performance but also by the company's strategic considerations in maintaining a balance between growth and profit distribution. Bibliography: 41 (2015–2025)

Actions (login required)

View Item