Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Kebijakan Dividen (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2014-2016)

Abstract

The dividend distributed enterprises rely on dividend policy adopted by the company. The existence of the dividend was affected by various factors through financial post. Investors who want to invest their shares have a tendency to gain dividends regularly paid by the companies. Some factors that could affect dividend payment policy is the level of liquidity and the size of the company. The purpose of this study was to determine the effect of liquidity and the size of the company on dividend policy on manufacturing companies in the consumer goods industry sector Indonesia Stock Exchange period 2014-2016. The sample used in this study amounted to 14 companies selected out of the population of 37 companies manufacturing consumer goods industry sector. Data collection methods used in this research is purposive sampling, where the sample selection was based on personal considerations with pre-determined criteria. The analysis technique used is multiple regression or multiple regression analysis. The results showed that in partial liquidity (CR) have a significant effect on dividend policy (DPR). And variable firm size(Size)) also have a significant effect on dividend policy (DPR).