Faktor-faktor yang mempengaruhi keputusan dividend payout pada perusahaan yang terdaftar di bursa efek Indonesia
P Penelitian ini bertujuan untuk menganalisis pengaruh profitability, liquidity,financial leverage, sales growth, firm size dan earning per share terhadap dividendpolicy. Sampel yang digunakana dalah 200 pada perusahaan financial dan nonfinancial yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2008-2012.Pengambilan sampel ini menggunakan metode purposive sampling. Jenis data dalampenelitian ini adalah data sekunder dengan metode data multiple regression linear.Hasil pengujian hipotesis menunjukkan terdapat pengaruh profitability (ROA danROE), liquidity, dan firm size terhadap dividend policy. Namun tidak terdapatpengaruh antara financial leverage, sales growth dan earning per share terhadapdividend policy. Hasil penelitian diharapkan dapat memberikan masukan kepadaperusahaan mengenai faktor-faktor apa saja yang perlu dipertimbangkan sebelummemutuskan dividend policy yang akan diambil, yaitu profitability, liquidity,financial leverage, sales growth, firm size dan earning per share.
T This study aimed to analyze the effect of profitability, liquidity, financialleverage, sales growth, firm size and earning per share of the dividend policy. Thesample used was 200 on financial companies and non financial companies listed onthe Indonesia Stock Exchange (IDX) during period of 2008-2012. This samplingusing purposive sampling method. The type of data in this study is secondary datawith the data analysis method multiple linear regression. Hypothesis testing resultsshow there are significant profitability (ROA and ROE), liquidity, and firm size ondividend policy. However, the absence of the influence of financial leverage, salesgrowth and earning per share of the dividend policy. Results of this study areexpected to provide feedback to the company about what factors to consider beforedeciding dividend policy will be taken, namely profitability, liquidity, financialleverage, sales growth, firm size and earning per share.