Research Article
The Effect Of Return On Assets, Debt To Equity Ratio And Quick Ratio On Dividend Policy
@INPROCEEDINGS{10.4108/eai.26-3-2019.2290691, author={Sri Purwaningsih and Angela Dirman and Nur Miftahul Falah}, title={The Effect Of Return On Assets, Debt To Equity Ratio And Quick Ratio On Dividend Policy}, proceedings={Proceedings of the First Annual Conference of Economics, Business, and Social Science, ACEBISS 2019, 26 - 30 March, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ACEBISS}, year={2020}, month={2}, keywords={dividend policy return on assets debt to equity ratio quick ratio}, doi={10.4108/eai.26-3-2019.2290691} }- Sri Purwaningsih
Angela Dirman
Nur Miftahul Falah
Year: 2020
The Effect Of Return On Assets, Debt To Equity Ratio And Quick Ratio On Dividend Policy
ACEBISS
EAI
DOI: 10.4108/eai.26-3-2019.2290691
Abstract
This study aims to determine whether the effect of Return On Assets (ROA) on Dividend Policy, Debt to Equity Ratio (DER) on Dividend Policy, and Quick Ratio (QR) on Dividend Policy in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. Data obtained by 35 companies with a period of 2015-2017 and the research connected with 4 variables, namely 3 independent variables: Return On Assets (ROA), Debt to Equity Ratio (DER), and Quick Ratio (QR) and 1 dependent variable: Dividend Policy. The analytical method used is the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, determination test, t test, and F test. The results of this study indicate that: (1)Variable Return on Assets (ROA) does not occur heteroscedasticity and is eliminated, so hypothesis testing is not done, (2) Variables Debt to Equity Ratio (DER) has no affect on Dividend Policy, (3) Variable Quick Ratio (QR) affects on Dividend policy and (4) for the F test results, Debt to Equity Ratio and Quick Ratio simultaneously effect on Dividend Policy.