Faktor-Faktor yang Mempengaruhi Kebijakan Manajemen Membagikan Dividen (Studi Empiris Pada Perusahaan Manufaktur yang Konsisten Berlaba periode 2010 – 2014 yang Terdaftar di Bursa Efek Indonesia)

Abstract

This study aims to improved the factors which will affect the management policy to pay dividends. In this study, conducted at several manufacturing companies are always profitable in the Indonesia Stock Exchange. The sampling method used was census. In this study, used two main variables. The first is the dependent variable is a management decision to pay dividends. Both independent variables consisting of the current ratio, debt to total assets ratio, return on equity and the size of the company. Hypothesis testing is done by using analysis of binary logsistic. The processing is done by using Eviews 8. Based on the results of hypothesis testing found that the current ratio and debt to total assets ratio does not significantly influence the management's decision to pay dividends in cash, while the return on equity and total assets significantly influence management decisions pay dividends in cash at the company manufacturing in Indonesia Stock Exchange.
Keyword : Current Ratio (CR), Debt to Total Assets Ratio (DAR), Return on Equity (ROE), Ukuran Perusahaan & Keputusan Membayarkan Dividen Tunai