Artikel Ilmiah : C1B012045 a.n. SELFIA OCTIANA SARI
| NIM | C1B012045 |
|---|---|
| Namamhs | SELFIA OCTIANA SARI |
| Judul Artikel | ANALISIS PENGARUH EARNING PER SHARE, FREE CASH FLOW, CURRENT RATIO, DEBT TO EQUITY RATIO, GROWTH, FIRM SIZE DAN TAX TERHADAP KEBIJAKAN DIVIDEN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX ) |
| Abstrak (Bhs. Indonesia) | Penelitian ini berjudul “ANALISIS PENGARUH EARNING PER SHARE, FREE CASH FLOW, CURRENT RATIO, DEBT TO EQUITY RATIO, GROWTH, FIRM SIZE DAN TAX TERHADAP KEBIJAKAN DIVIDEN” (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX). Penelitian ini bertujuan untuk menguji pengaruh Earning Per Share (EPS), Free Cash Flow (FCF), Current Ratio (CR), Debt to Equity Ratio (DER), Growth, Firm Size dan Tax terhadap Dividend Payout Ratio (DPR) pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) selama periode 2012-2014. Penentuan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 11 perusahaan. Hipotesis penelitian ini adalah : 1) Terdapat pengaruh positif antara EPS terhadap Dividend Payout Ratio (DPR), 2) Terdapat pengaruh positif antara Free Cash Flow terhadap Dividend Payout Ratio (DPR), 3) Terdapat pengaruh positif antara Current Ratio terhadap Dividend Payout Ratio (DPR), 4) Terdapat pengaruh negatif antara Debt to Equity Ratio (DER) terhadap Dividend Payout Ratio (DPR), 5) Terdapat pengaruh negatif antara Growth terhadap Dividend Payout Ratio (DPR), 6) Terdapat pengaruh positif antara Firm Size terhadap Dividend Payout Ratio (DPR), 7) Terdapat pengaruh negatif antara Tax terhadap Dividend Payout Ratio (DPR). Penelitian ini menggunakan metode analisis regresi liniear berganda dengan syarat uji lolos asumsi klasik, yaitu : uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Hasil penelitian menyatakan bahwa terdapat pengaruh positif dan signifikan Ukuran Perusahaan terhadap Dividend Payout Ratio (DPR) dan terdapat pengaruh negatif dan signifikan Growth dan Pajak terhadap Dividend Payout Ratio (DPR). Namun tidak terdapat pengaruh antara Earning Per Share (EPS), Free Cash Flow (FCF), Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Dividend Payout Ratio (DPR). |
| Abtrak (Bhs. Inggris) | The title of this research is “Analysis the Effects of Earning Per Share, Free Cash Flow, Current Ratio, Debt to Equity Ratio, Growth, Firm Size and Tax towards Dividend Policy (Empirical Study on Companies listed in Jakarta Islamic Index”. The purpose of this research is to analyze the influence of Earning Per Share (EPS), Free Cash Flow (FCF), Current Ratio (CR), Debt to Equity Ratio (DER), Growth, Firm Size and Tax towards Dividend Payout Ratio (DPR). The population of this research are companies that are listed in Jakarta Islamic Index (JII) during 2012-2014. The method used in this research is purposive sampling, with 11 companies used as the sample. According to the result of this research and data analysis use Multiple Regression (SPSS 20 for Windows) show that: 1) Earning Per Share (EPS) have no effect toward Dividend Payout Ratio that listed in JII 2) Free Cash Flow (FCF) have no effect toward Dividend Payout Ratio that listed in JII 3) Current Ratio (CR) have no effect toward Dividend Payout Ratio that listed in JII 4) Debt to Equity Ratio (DER) have no effect toward Dividend Payout Ratio that listed in JII 5) Growth have effect toward Dividend Payout Ratio that listed in JII positively and significantly 6) Firm Size have effect toward Dividend Payout Ratio that listed in JII negatively and significantly 7) Tax have effect toward Dividend Payout Ratio that listed in JII negatively and significantly |
| Kata kunci | Earning Per Share, Free Cash Flow, Current Ratio, Debt to Equity Ratio, Growth, Firm Size, Tax dan Dividend Payout Ratio (DPR). |
| Pembimbing 1 | Dr. Ade Banani, MMS |
| Pembimbing 2 | Ekaningtyas Widiastuti, SE, M.Si |
| Pembimbing 3 | |
| Tahun | 2016 |
| Jumlah Halaman | 26 |
| Tgl. Entri | 2016-04-22 10:21:10.420443 |