Ritanti, Henny (2024) The effect of profitability to dividend policy. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Dengan adanya ketidakkonsistenan tentang pengaruh profitabilitas dengan
kebijakan deviden, tujuan penelitian ini untuk menguji dan membuktikan bahwa
adanya pengaruh profitabitas terhadap kebijakan deviden. Sampel yang di
dapatkan menggunakan data sekunder dari perushaan manufaktur berjumlah 47
perusahaan yang terdaftar di Bursa Efek Indonesia berdasarkan database S&P
Capital IQ dengan periode dari 2019 hingga 2023 dengan menggunakan teknik
purposive sampling dan berjumlah 235 data sampel. Penelitian ini mengunakan
metode analisis regresi berganda dengan menggunakan aplikasi SPSS. Penelitian
ini menggunakan analisis statistik deskriptif, Analisa korelasi, uji asumsi klasik, uji
spesifikasi model, uji hipotesis. Penelitian ini menggunakan empat variable kontrol
berupa likuiditas, leverage, arus kas bebas dan pertumbuhan penjualan. Hasil dari
penelitian ini adalah profitabilitas memiliki signifikan positif terhadap kebijakan
deviden. Dari hasil penelitian ini, menjawab dari teori keagenan berupa hubungan
keagenan bersamaan dengan biaya keagenan para pemegang saham, sehingga
pihak manajemen perusahaan dan penanam modal dapat mempertimbangkan
profitabilitas sebagai salah satu faktor yang dapat mempengaruhi kebijakan deviden. / With the inconsistency of the influence of profitability with dividend policy, the
purpose of this study is to test and prove that there is an influence of profitability
on dividend policy. The sample obtained using secondary data from manufacturing
companies totaling 47 companies listed on the Indonesia Stock Exchange based on
the S&P Capital IQ database with a period from 2019 to 2023 using purposive
sampling techniques and totaling 235 sample data. This study uses a multiple
regression analysis method using the SPSS application. This study uses descriptive
statistical analysis, correlation analysis, classical assumption test, model
specification test, hypothesis test. This study uses four variable controls in the form
of liquidity, leverage, free cash flow and sales growth. The result of this study is
that profitability has a positive significance to the dividend policy. From the results
of this study, it answers from the agency theory in the form of agency relationships
along with the agency costs of investors, so that the company's management and
investors can consider profitability as one of the factors that can affect dividend policy.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Ritanti, Henny NIM03012210050 hennyritanti@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Meilani, Meilani NIDN0112028504 meilani.fe@lecturer.uph.edu |
Uncontrolled Keywords: | Profitabilitas; kebijakan deviden; manufaktur; variabel kontrol |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
Depositing User: | Henny ritanti |
Date Deposited: | 11 Apr 2025 05:42 |
Last Modified: | 11 Apr 2025 05:42 |
URI: | http://repository.uph.edu/id/eprint/68046 |