PENGARUH LIKUIDITAS, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP PERUBAHAN LABA

Abstract

This research is aimed to find out the influence of liquidity, profitability, and dividend policy to the change in profit. Change in profit is the dependent variable in this research whereas the independent variables are liquidity, profitability, and dividend policy. The population is property and real estate companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2016 periods. The sample collection technique has been conducted by using purposive samping method and based on the predetermined criteria 13 property and real estate companies have been selected as samples. The data analysis has been run by using multiple linear regressions analysis and the SPSS. The result indicates that Liquidity does not give any influence to the significance of changes in profit, it means that when the liquidity is low then the company is lack of capital to pay its debt. Profitability gives significant influence tothe change in profit,it means that when profitability is high then change in profit will be high. Dividend policy does not give any significant influenceto the change of profits, it means thatit less to make dividend policy.
Keywords: Liquidity, profitability, dividend policy, change in profit