PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN (SIZE) DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SUB SEKTOR CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BEI PERIODE 2020- 2023

Wahyuningrum, Diana (2025) PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN (SIZE) DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SUB SEKTOR CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BEI PERIODE 2020- 2023. S1 thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

This study aims to determine the effect of Profitability, Liquidity, Leverage, Company Size (Size), and Investment Opportunity Set (IOS) on Dividend Policy. The population in this study consisted of companies in the Consumer Goods Industry Subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sample selection method used in this study was purposive sampling. Based on predetermined criteria, a sample of 30 companies was obtained, each with financial reports from 2020, 2021, 2022, and 2023. This study was conducted using secondary data from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis method used was descriptive statistical analysis. The data analysis technique used was multiple linear regression analysis. Data analysis using IBM SPSS Statistics 25.
The results of this study indicate that profitability (ROA) has no significant effect on dividend policy, meaning that high or low ROA values do not change the dividend policy, which is consistently distributed annually. Liquidity (CR) has a negative and significant effect on dividend policy, indicating that despite declining liquidity, companies continue to distribute dividends. Leverage (DER) has a negative and significant effect on dividend policy, indicating that even though companies have decreased leverage, they still distribute dividends. Company size has a positive and significant effect on dividend policy, indicating that the larger the company, the greater its ability to pay dividends. Investment Opportunity Set (IOS) has no significant effect on dividend policy, indicating that regardless of the MBVE value of each sample company, dividends are still distributed as a form of commitment to business continuity. Profitability, liquidity, leverage, company size (Size), and Investment Opportunity Set (IOS) simultaneously influence dividend policy.

Keywords: Profitability, Liquidity, Leverage, Company Size (Size), Investment Opportunity Set (IOS), Dividend Policy.

Item Type:	Thesis (S1)
Uncontrolled Keywords:	Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan (Size), Investment Opportunity Set (IOS), Kebijakan Dividen.
Subjects:	L Education > L Education (General)
Divisions:	Faculty of Economic > Department of Accounting
Depositing User:	DIANA WAHYUNINGRUM
Date Deposited:	20 Aug 2025 02:22
Last Modified:	05 Nov 2025 02:58
URI:	https://eprints.umpo.ac.id/id/eprint/16996

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