Pengaruh Profitabilitas, Likuiditas, Kepemilikan Manajerial, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Kebijakan Dividen
DOI:
https://doi.org/10.59188/jurnalsosains.v5i3.32073Keywords:
Profitabilitas, Likuiditas, Kepemilikan Manajerial, Kepemilikan InstitusionalAbstract
Penelitian ini dilakukan dengan tujuan untuk menguji seberapa besar pengaruh Profitabilitas, likuiditas, kepemilikan manajerial, kepemilikan institusional dan ukuran perusahaan terhadap Kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Variabel independen meliputi Profitabilitas, likuiditas, kepemilikan manajerial, kepemilikan institusional dan ukuran perusahaan, sedangkan variabel dependen adalah Kebijakan deviden. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI selama periode 2019–2021 sebanyak 30 perusahaan. Pengumpulan data menggunakan metode purposive sampling. Data yang diperlukan dalam penelitian ini diperoleh dari publikasi laporan keuangan dalam ICMD dan data laporan keuangan publikasi tahunan yang diterbitkan oleh BEI. Metode analisis data yang digunakan untuk melakukan pengujian hipotesis adalah analisis regresi linier berganda. Berdasarkan hasil peneltian yang telah dilakukan terhadap seluruh data yang diperoleh, maka didapat hasil penelitian bahwa: 1). Profitabilitas tidak mempunyai pengaruh yang signifikan terhadap variabel Kebijakan deviden. 2). Likuiditas mempunyai pengaruh yang signifikan terhadap variabel Kebijakan deviden. 3). Kepemilikan manajerial tidak mempunyai pengaruh yang signifikan terhadap Kebijakan deviden. 4).Kepemilikan institusional memiliki pengaruh yang signifikan terhadap Cash Holding. 5). Ukuran perusahaan mempunyai pengaruh yang signifikan terhadap variabel Kebijakan deviden
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