PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN AKTIVITAS, TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PROPERTY, REAL ESTATE, AND BUILDING

Sariasih, Ni Komang and Adnantara, Komang Fridagustina and Oktaviani, Laras (2021) PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN AKTIVITAS, TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PROPERTY, REAL ESTATE, AND BUILDING. Journal Research of Accounting (Jarac), 3 (1). pp. 76-92. ISSN 2716-3148

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Abstract

This study aims to determine the effect of the Liquidity Ratio, Solvency, Profitability
and Activity on Dividend Policy at Property, Real Estate, and Building Companies
Listed on the Indonesia Stock Exchange for the 2017-2019 Period. The reason for
choosing property, real estate and building companies as objects of research is
because the property sector is considered to be still an attractive investment in the
midst of a new type of corona virus pandemic that causes Covid-19. Travelio
Property Management Business Development Manager Vincentius Christopher
considers that currently the benefits that can be taken from property investment are
in terms of yield (profits calculated from the annual rental value compared to
property prices), not capital gains. The population in this study are property, real
estate, and building companies that already exist and are still listed on the
Indonesia Stock Exchange for the 2017-2019 period, which consists of 91
companies. The sampling technique used in this study was purposive sampling so
that it consisted of 87 companies as the research sample. The data analysis
technique used in this study was multiple linear regression. The test results show
that the liquidity ratio and profitability ratios have a significant positive effect on
dividend policy, the solvency ratio has a significant negative effect on dividend
policy, while the activity ratio does not have a significant effect on dividend policy.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Ms. Komang Fridagustina Adnantara
Date Deposited:	08 Feb 2023 03:42
Last Modified:	08 Feb 2023 03:42
URI:	http://eprints.triatmamulya.ac.id/id/eprint/1984

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