NIRA RATNASARI - 65160040 Primary Author Catur Martian Fajar, S.E., M.M (Pembimbing) Additional Author mixed material bibliography 2020/2021 id Indonesia

Skripsi

ABSTRAK Nira Ratnasari (65160040), Pengaruh Return on Assets, Earning Per Share dan Current Ratio Terhadap Dividend Payout Ratio Pada PT Telekomunikasi Indonesia, Tbk. periode 2009-2018 Dividen payout ratio merupakan kebijakan krusial yang wajib diperhatikan oleh perusahaan, karena rasio tersebut memastikan besarnya kuantitas penjatahan profit yang dapat dibagikan kepada pemilik saham. Penelitian ini bertujuan untuk mengetahui pegaruh return on assets, current ratio dan earning per share baik secara parsial maupun simultan terhadap dividend payout ratio. Pada PT Telekomunikasi Indonesia, Tbk. periode 2009-2018. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan explanatory survey dan tipe penelitian deskriptif verifikatif. Hasil penelitian ini menujukan bahwa return on assets dan earning per share memiliki pengaruh secara parsial terhadap dividend payout ratio, tetapi current ratio tidak berpengaruh secara parsial terhadap dividend payout ratio. Hasil pengujian simultan dapat diketahui bahwa terdapat pengaruh signifikan secara simultan antara return on assets, earning per share dan current ratio terhadap dividend payout ratio. ABSTRACT Nira Ratnasari (65160040), The Effect of Return on Assets, Earning Per Share and Current Ratio on Dividend Payout Ratio at PT Telekomunikasi Indonesia, Tbk. period 2009-2018 The dividend payout ratio is an important policy that must be considered by the company, because this ratio ensures the amount of profit that can be distributed to shareholders. This study aims to determine the effect of return on assets, current ratio and earning per share, both partially and simultaneously, on the dividend payout ratio at PT Telekomunikasi Indonesia, Tbk. Period 2009-2018. The method used in the study is a quantitativsse method with an explanatory survey approach and a type of descriptive verification study. The results of this study show that the return on assets and earning per share have a partial effect on a the dividend payout ratio but the current ratio has no partial effect on the dividend payout ratio. Simultaneous test results can be seen that there is a significant Simultaneous effect between the return on assets, earning per share and the current ratio on the dividend payout ratio. Current Ratio Earning Per Share Return on Assets dividend payout ratio NONE Digital Library ARS University Perpustakan Online ARS University 043/S1.AK.SKP/2020-2021 S02190K Akuntansi 043/S1.AK.SKP/2020-2021 Hal Depan Bab 1 Bab 3 Bab 5 DAFTAR PUSTAKA Lampiran Screenshot_2023-03-07_140907.png.png 7038 2023-03-07 14:11:02 2023-03-09 11:25:00 machine generated