| dc.contributor |
|
|
| dc.creator |
Fauziyah, Sarah Azmi |
|
| dc.creator |
Fitriah, Epi |
|
| dc.creator |
Nurleli, Nurleli |
|
| dc.date |
2015-02-08 |
|
| dc.date.accessioned |
2019-09-12T07:04:38Z |
|
| dc.date.available |
2019-09-12T07:04:38Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/735 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24435 |
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| dc.description |
Abstrak. Profitabilitas merupakan kemampuan suatu perusahaan dalam memperoleh laba. Laba perusahaan tersebut akan menjadi acuan dalam pembayaran dividennya. Besarnya tingkat laba akan mempengaruhi besarnya tingkat pembayaran dividen yang dibagikan kepada pemegang saham. Pembentukan pasar modal memungkinkan perusahaan menerbitkan surat berharga dalam bentuk saham untuk para investor yang menginginkan keuntungan berupa dividen yang ditunjukan dalam Dividend Payout Ratio perusahaan. Perumusan masalah dalam penelitian ini adalah bagaimana pengaruh Net Profit Margin, Return On Asset, Return On Equity, Earning Per Share terhadap Dividend Payout Ratio baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah metode verifikatif dengan metode analisis regresi linear berganda dan analisis regresi linier sederhana. Pada penelitian ini, sampel yang diambil yaitu 5 perusahaan selama 4 tahun berturut-turut pada periode 2010-2013. Hasil penelitian ini menunjukan bahwa secara simultan hanya variabel Net Profit Margin, Return On Equity, Earning Per Share yang berpengaruh signifikan terhadap Dividend Payout Ratio. Secara parsial menunjukkan bahwa Net Profit Margin, Return On Equity, Earning Per Share berpengaruh signifikan terhadap Dividend Payout Ratio. Sedangkan Return On Asset tidak berpengaruh terhadap Dividend Payout Ratio pada perusahaan manufaktur subsektor makanan dan minuman yang listing di Bursa Efek Indonesia periode 2010-2013. Kata Kunci : Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity (ROE), Earning Per Share (EPS), dan Dividend Payout Ratio (DPR). Abstract. Profitability is the ability of a company to make a profit. The company's profit will become a reference in the payment of dividends. The amount of the profit rate will affect the level of the dividend payment to shareholders. The formation of capital markets allows companies issuing securities in the form of stock for investors who want the advantage of dividend Dividend Payout Ratio is shown in the company. The formulation of the problem in this research is how the influence of the Net Profit Margin, Return on Assets, Return on Equity, Earnings Per Share Dividend Payout Ratio on either partially or simultaneously. The method used is the method of verification by the method of multiple linear regression analysis and simple linear regression analysis. In this study, samples were taken at 5 companies for four consecutive years in the period 2010-2013. These results indicate that simultaneously only variable Net Profit Margin, Return on Equity, Earnings Per Share significantly influence Dividend Payout Ratio. Partially shows that the Net Profit Margin, Return on Equity, Earnings Per Share significant effect on Dividend Payout Ratio. While the return on assets does not affect the Dividend Payout Ratio at manufacturing sub-sectors of food and beverages are listed on the Indonesia Stock Exchange 2010-2013. Keywords : Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Dividend Payout Ratio (DPR). |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/735/pdf |
|
| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 221-228 |
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| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 221-228 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi, Ekonomi dan Bisnis |
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| dc.subject |
Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Dividend Payout Ratio (DPR). |
|
| dc.title |
PENGARUH PROFITABILITAS TERHADAP DIVIDEND PAYOUT RATIO (PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2010-2013) |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
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