PENGARUH FIRM SIZE, NET PROFIT MARGIN, CURRENT RATIO, DAN EARNING PER SHARE TERHADAP DIVIDEND PAYOUT RATIO DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019

Monica, Tri Kristanti and Oki Kuntaryanto and Susyanti and Rismanto Gatot Trisilo (2021) PENGARUH FIRM SIZE, NET PROFIT MARGIN, CURRENT RATIO, DAN EARNING PER SHARE TERHADAP DIVIDEND PAYOUT RATIO DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019. Surakarta Accounting Review (SAREV), 3 (2). pp. 71-88. ISSN 2723-0511

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Abstract

This study aims to examine the effect of firm size, net profit margin, current ratio, and earning per share on the dividend payout ratio with investment opportunity set as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2019. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019. Amount of samples in this study are 45 companies. Sampling method using purposive sampling technique. The statistical method used descriptive statistical test, classical assumption test including normality test, multicollinearity test, heteroscedasticity test, determination test, and hypothesis test using the multiple linear regression analysis method and the Moderate Analysis (MRA) test. The result of this study indicate that firm size have positive and significant effect to dividend payout ratio, and earning per share have negative, and significant to dividend payout ratio in manufacturing companies listed on Indonesia Stock Exchange in 2019. Meanwhile net profit margin and current ratio have no effect to dividend payout ratio in manufacturing companies listed on Indonesia Stock Exchange in 2019. For testing with Moderate Regression Analysis (MRA) model, the result of investment opportunity set cannot mmoderate the effect of firm size, net profit margin, current ratio, and earning per share on the dividend payout ratio.. Keywords: Firm Size (FS), Net Profit Margin (NPM), Current Ratio (CR), Earning Per Share (EPS), Dividend Payout Ratio (DPR), Investment Opportunity Set (MVBVE)

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Unwidha Perpustakaan Unwidha
Date Deposited:	14 Jul 2021 06:04
Last Modified:	03 Aug 2023 06:03
URI:	http://repository.unwidha.com:880/id/eprint/2343

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