KINERJA KEUANGAN BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN

Abstract

The purpose of this research to examine the influence of profitability, leverage, liquidity, and growth potential to
the dividend policy. In this research, profitability is measured by using return on equity (ROE), leverage ismeasured by using debt to equity ratio (DER), liquidity is measured by using current ratio (CR), growthpotential is measured by using growth (GP) and dividend policy is measured by using dividend payout ratio(DPR). The population in research is all companies which are engaged in the field of manufacturing industrywhich are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The total samples of the research ar32 companies which have been determined by using purposive sampling. The research has been done by usingmultiple linear regression analysis. The result of this research indicates that profitability and leverage givinfluence to the dividend policy. Liquidity does not give any influence to the dividend policy.
Keywords: Profitability, leverage, liquidity, growth potential, devidend policy.