Pengaruh profitabilitas dan kebijakan dividen terhadap kinerja perusahaan = The influence of profitability and dividend policy on company performance

Edislira, Stefanus Hokylianto (2024) Pengaruh profitabilitas dan kebijakan dividen terhadap kinerja perusahaan = The influence of profitability and dividend policy on company performance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan kebijakan dividen pada kinerja perusahaan. profitabilitas diukur melalui return on equity (ROE), sementara kebijakan dividend diwakili oleh dividend per share dan dividend payout ratio. Kinerja perusahaan dievaluasi memakai return on asset (ROA) dan Tobin's Q. Data yang digunakan dalam penelitian ini merupakan data sekunder dari 32 perusahaan yang beroperasi di Indonesia, khususnya di kategori LQ 45, yang diambil dari S&P Capital IQ selama periode 2014 hingga 2023. Metode pengambilan sampel yang digunakan adalah purposive sampling method dan memakai dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas diukur melalui return on equity (ROE) memiliki pengaruh positif pada kinerja perusahaan yang diproksikan oleh return on asset, dan juga memiliki pengaruh positif pada kinerja perusahaan yang diproksikan oleh Tobin’s Q. Selain itu, kebijakan dividen yang diproksikan oleh dividend per share juga menunjukkan pengaruh negatif pada kinerja perusahaan, yang diproksikan oleh return on asset namun berpengaruh negatif pada kinerja perusahaan yang diproksikan oleh Tobin’s Q. Kebijakan dividen yang diproksikan oleh dividen payout ratio berpengaruh positif pada kedua metrik kinerja perusahaan tersebut, sedangkan kebijakan dividen yang diproksikan oleh dividend per share menunjukkan pengaruh positif pada kinerja keuangan yang diproksikan oleh return on asset namun negatif pada kinerja keuangan yang diproksikan oleh Tobin’s Q. / This study aims to examine the effect of profitability and dividend policy on company performance. Profitability is measured by return on equity (ROE), while dividend policy is represented by dividend per share and dividend payout ratio. Company performance is evaluated using return on assets (ROA) and Tobin's Q. The data used in this study is secondary data from 32 companies operating in Indonesia, particularly in the LQ 45 category, taken from S&P Capital IQ for the period 2014 to 2023. The sampling method used is purposive sampling, and multiple linear regression is employed. The results of the study show that profitability, measured by return on equity (ROE), has a positive effect on company performance, as proxied by return on assets, and also has a positive effect on company performance as proxied by Tobin’s Q. In addition, dividend policy proxied by dividend per share shows a negative effect on company performance as proxied by return on assets, but has a negative effect on company performance as proxied by Tobin’s Q. Dividend policy proxied by the dividend payout ratio has a positive effect on both performance metrics, while dividend policy proxied by dividend per share shows a positive effect on financial performance as proxied by return on assets but a negative effect on financial performance as proxied by Tobin’s Q.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Edislira, Stefanus Hokylianto
NIM01012210027
stefanushokylianto@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Naibaho, Eduard Ary Binsar
NIDN0316087502
eduard.naibaho@uph.edu
Uncontrolled Keywords: profitabilitas; kebijakan dividen; kinerja perusahaan; profitability; dividend policy; company performance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Stefanus Hokylianto Edislira
Date Deposited: 07 Jan 2025 01:33
Last Modified: 07 Jan 2025 01:33
URI: http://repository.uph.edu/id/eprint/65956

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