PENGARUH MANAGERIAL OWNERSHIP, DEBT TO EQUITY RATIO, CURRENT RATIO DAN RETURN ON ASSET TERHADAP KEBIJAKAN DIVIDEN

Robertus Gilang Jiwa Anggara, 0911031069 (2014) PENGARUH MANAGERIAL OWNERSHIP, DEBT TO EQUITY RATIO, CURRENT RATIO DAN RETURN ON ASSET TERHADAP KEBIJAKAN DIVIDEN. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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ABSTRACT.pdf

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COVER DALAM.pdf

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LEMBAR PERSETUJUAN.pdf

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PERSEMBAHAN.pdf

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MOTO.pdf

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DAFTAR ISI.pdf

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DAFTAR LAMPIRAN.pdf

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Abstrak

Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh managerial ownership, debt to equity ratio, current ratio, dan return on asset terhadap kebijakan dividen. Penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode pengamatan dari tahun 2008-2011. Data yang digunakan adalah data sekunder yang diperoleh dari Situs Bursa Efek Indonesia (BEI) www.idx.co.id, dan Indonesian Capital Market Directory (ICMD). Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling. Sedangkan jumlah sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Dari hasil analisis menunjukan bahwa variabel managerial ownership, debt to equity ratio, dan current ratio tidak berpengaruh terhadap kebijakan dividen pada level of significance lebih dari 5%. Sedangkan variabel return on asset terbukti berpengaruh positif dan signifikan terhadap kebijakan dividen. Secara bersama-sama (MO, DER, CR, dan ROA) terbukti signifikan berpengaruh terhadap kebijakan dividen pada level kurang dari 5%. Kemampuan prediksi dari empat variabel tersebut terhadap kebijakan dividen sebesar 12,3%. Sebagaimana ditunjukan dari besarnya adjusted R square sebesar 0,123 sedangkan sisanya 87,7% dipengaruhi oleh faktor lain yang tidak dimasukan dalam penelitian ini. Kata kunci: Managerial Ownership (MO), Debt to Equity Ratio (DER), Current Ratio (CR), Return On Asset, dan Dividend Payout Ratio (DPR). The research purpose is to prove empirically an influence of managerial ownership, debt to equity ratio, current ratio, and return on asset toward dividend policy. This research using manufacture factories which are listing on 2008-2011 of Indonesia stock exchange (IDX). The research is using secondary data that obtained from www.idx.co.id, and Indonesian Capital Market Directory (ICMD). Sampling technique that used on this research is purposive sampling. Where as the sample quantity on this research is about 14 corporates. Hypothesis testing is done by using multiple linear regression analysis. The result of analysis showed that managerial ownership, debt to equity ratio, and current ratio variables are not influence to the dividend policy with level of significance is more than 5%. Meanwhile, the return on asset variable is proved positive influence significantly toward dividend policy. Be shared equally (MO, DER, CR, dan ROA) is significantly proved toward dividend policy at less 5% level. Prediction ability from those variables toward dividend policy is about 12,3%. As showed from adjusted R square is about 0,123 and while the rest 87,7% be affected by another factors that are not contain on this research. Keywords: Managerial Ownership (MO), Debt to Equity Ratio (DER), Current Ratio (CR), Return On Asset, dan Dividend Payout Ratio (DPR).

Jenis Karya Akhir: Skripsi
Subyek:
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi
Pengguna Deposit: 837873 . Digilib
Date Deposited: 26 Sep 2014 04:20
Terakhir diubah: 26 Sep 2014 04:20
URI: http://digilib.unila.ac.id/id/eprint/3467

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