RUDIYANTO, MUHAMAD (2022) ANALISIS PENGARUH FREE CASH FLOW, RETURN ON ASSET, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP DIVIDEND PAY OUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017 – 2020. S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Pembayaran dividen sering sekali menimbulkan konflik kepentingan atau masalah terjadi antara agent (perusahaan atau pengelola) dengan principal (pemilik atau pemegang saham), dimana agent lebih menyukai laba yang diperoleh perusahaan sebagai laba ditahan namun sebaliknya dimana principal lebih menyukai laba yang dijadikan sebagai dividen. Selain itu juga terjadinya pandemi covid-19 banyak perusahaan mengalami penurunan laba dan memilih untuk mencadangkan kas, hal ini menyebabkan penurunan porsi pembagian pembayaran dividen bahkan banyak perusahaan yang memilih untuk tidak membagikan dividen. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari free cash flow, return on asset, current ratio, debt to equity ratio dan ukuran perusahaan terhadap dividend payout ratio. Penentuan sampel menggunakan metode purposive sampling. Pengolahan data dalam penelitian ini menggunakan bantuan aplikasi software SPSS dengan menguji kelayakan model yang diantaranya adalah melakukan analisis terhadap uji statistik deskriptif, uji asumsi klasik dan uji hipotesis. Uji hipotesis dalam penelitian ini dilakukan dengan menggunakan uji regresi linier berganda. Hasil penelitian ini menunjukan bahwa free cash flow berpengaruh positif signifikan, return on asset berpengaruh negatif tidak signifikan, current asset berpengaruh positif tidak signifikan, debt to equity ratio dan ukuran perusahaan berpengaruh negatif dan signifikan. Sementara hasil uji F menunjukan variabel independent secara bersama-sama atau simultan berpengaruh terhadap variabel dependent dan dari hasil uji koefisien determinasi atau adjuste R Square adalah 0.199 (19.90%) Kata kunci : free cash flow, return on asset, current ratio, debt to equity ratio, ukuran perusahaan dan dividend payout ratio. The payment of dividends very often create conflicts of interest or issue occurred between the agent (a company) of the with principal (the owner or a shareholder), where agent prefer the profit obtained company as profit detained instead where principal prefer profit used as as dividends. It is also the pandemics covid-19 many companies experienced a fall in profit and choose to set aside cash, this caused a decline in portions the division of the payment of dividends even many companies choose not to pay dividends. The purpose of this research to knowing the effect of free cash flow, return on assets, current ratio, debt to equity ratio and the size of the company against dividend payout ratio. Determination of the sample using purposive sampling method. The research was conducted with a quantitative descriptive approach. Data processing in this study using a software application SPSS is to test the feasibility of the model of them are an analysis of descriptive, statistical tests classical assumption tests and test a hypothesis. Hypothesis testing in this study was conducted using multiple linear regression test. Results shows that free cash flow, have had a positive impact significant return on assets can have negative effects no significant, current assets have an effect positive no significant, debt to equity ratio and size company take effect negative and significant. Temporary results F test results show independent variable by together or simultaneous take effect to dependent variable and from coefficient test results determination or adjuste R Square is 0.199 (19.90%). Key words: free cash flow, return on asset, current ratio, debt to equity ratio, sie company and dividend payout ratio.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218120089 |
| Uncontrolled Keywords: | free cash flow, return on asset, current ratio, debt to equity ratio, sie company and dividend payout ratio., |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 05 Jan 2023 08:18 |
| Last Modified: | 05 Jan 2023 08:18 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/73085 |
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