ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP DIVIDEND PER SHARE  (Studi Pada Indeks LQ 45 di BEI Periode 2015- 2017)

James Sylvanus Uly Reke

doi:10.31959/jm.v9i1.446

ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP DIVIDEND PER SHARE (Studi Pada Indeks LQ 45 di BEI Periode 2015- 2017)

Authors

James Sylvanus Uly Reke Universitas Advent Indonesia

DOI:

https://doi.org/10.31959/jm.v9i1.446

Keywords:

current ratio, debt to equity ratio, earning per share and dividend per share

Abstract

ABSTRACT

Dividend or capital gain is one of the goals of the investor or prospective investor in making an investment. The financial performance contained in the financial ratios is often used by investors as information in making investment decisions. Population in this research that all stocks in the LQ 45 index in ISE and is never out of the LQ 45 index from 2015-2017. Purposive sampling used and result in 48 samples of the study. Multiple regression analyses selected in this study with the help of SPSS version 25 with previous data were examined using the classical assumption.

The result showed that the independent variables simultaneously have a significant effect on the dividend per share by the Coefficient of Determination (R²) is 85,4%. While the partially variable current ratio has no significant effect on the dividend per share. Debt to equity ratio shown a negative also a significant effect on the dividend per share, while earning per share has a significant impact on dividend per share.

Keywords: current ratio, debt to equity ratio, earning per share and dividend per share

Downloads

Published

2020-07-17

Issue

Vol. 9 No. 1 (2020)

Section

Articles

License

Access and Licensing

All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.

To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.

Copyright Policy

Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.

Authors are also encouraged to:

Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.