PENGARUH LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAPKEBIJAKAN DIVIDEN PERUSAHAAN FOOD AND BEVERAGES

Abstract

The ability of the company in earning profit is the main key indicator of the ability of the company to pay dividends. Dividend policy is the problem which is commonly encountered by the company and it is considered as the signal by the investors in assessing the company whether it is good or bad because the dividend policy can give influence to the stock price of the company. The population is all Food and Beverages companies which are listed in the Indonesia Stock Exchange. The sample collection technique has been carried out by using purposive sampling so that 7 companies have been obtained as samples. The analysis technique has been done by using multiple regression analysis.Based on the result of the analysis Leverage does not give significant influence to the dividend policy of food and beverages companies which are listed in Indonesia Stock Exchange, Profitability does not give significant influence to the dividend policy of food and beverages companies which are listed in Indonesia Stock Exchange, Liquidity give significant influence to the dividend policy of food and Beverages companies which are listed in Indonesia Stock Exchange.
Keywords: Leverage, profitability, liquidity, dividend policy.