Analisis ROA, Current Ratio Dan DER Terhadap Kebijakan Dividen Pada Perusahaan Pembiayaan Di BEI (

Abstract

Changes in the size of the dividend are a reflection of the company's ability to make profits in the future. The purpose of this study is to analyze the effect of return on assets (ROA), current ratio (CR) and debt to equity ratio (DER) on dividend payout ratio (DPR) in Financing companies listed on the IDX. This study uses 100 data observations of 5 companies as a sample, from 17 listed companies. Results of regression data analysis, concluded that return on assets (ROA), current ratio (CR) and debt to equity ratio (DER) have a positive effect on
dividend payout ratio (DPR).