Pengaruh leverage, likuiditas, profitabilitas, pertumbuhan perusahaan, dan ukuran perusahaan pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2014-2017 = The impact of accruals earnings management and real earnings management on earnings quality (empirical study on manufacturing companies listed in Idonesia stock Exchange)

Manalu, Pretty Sri Natalia (2019) Pengaruh leverage, likuiditas, profitabilitas, pertumbuhan perusahaan, dan ukuran perusahaan pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2014-2017 = The impact of accruals earnings management and real earnings management on earnings quality (empirical study on manufacturing companies listed in Idonesia stock Exchange). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan untuk menguji pengaruh leverage, likuiditas, profitabilitas, pertumbuhan perusahaan, dan ukuran perusahaan terhadap kebijakan dividen pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2014-2017. Indikator yang digunakan dalam penelitian yaitu, rasio Debt to Equity Ratio (DER), Current Ratio (CR), Return on Asset (ROA). Sales Growth (Growth), dan Logaritma natural total asset (SIZE), dan Dividend Payout Ratio (DPR). Penelitian ini menggunakan data sekunder yang berbentuk kuantitatif yang berdasarkan laporan keuangan di Bursa Efek Indonesia. Jumlah observasi penelitian ini adalah sebanyak 143 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, mulai tahun 2014-2017. Jumlah pemilihan sampel didasarkan pada purposive sampling. Metode statistic yang digunakan untuk menguji hipotesis adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel leverage, likuiditas, pertumbuhan perusahaan, dan ukuran perusahaan tidak berpengaruh signifikan terhadap kebijakan dividen, sedangkan variabel profitabilitas dalam penelitian ini memiliki pengaruh positif signifikan terhadap kebijakan dividen. / This research was conducted to examine the effect of leverage, liquidity. profitability, company growth, and company size on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The indicators used in the study were, Debt to Equity Ratio (DER). Current Ratio (CR), Return on Assets (ROA), Sales Growth (Growth), and Logarithm natural total assets (SIZE), and Dividend Payout Ratio (DPR). This study uses secondary data in the form of quantitative based on financial statements on the Indonesia Stock Exchange. The number of observations of this study is as many as 143 manufacturing companies listed on the Indonesia Stock Exchange, starting in 2014-2017. The number of sample selections is based on purposive sampling. The statistical method used to test the hypothesis is multiple linear regression. The results showed that the variables of leverage, liquidity, company growth, and company size did not significantly influence dividend policy, while the profitability variable in this study had a significant positive effect on dividend policy.

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Thesis (Bachelor)

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