Financial Performance, Company Size and Dividend Payout Ratio In Banking Companies

Authors

  • Savira Putri Kesuma Accounting Departement, Faculty of Economic and Bussiness, University Malikussaleh, Releut, North Aceh, 24187, Indonesia
  • Nurhasanah Accounting Departement, Faculty of Economic and Bussiness, University Malikussaleh, Releut, North Aceh, 24187, Indonesia

DOI:

https://doi.org/10.29103/micoms.v3i.250

Keywords:

Dividend payout ratio, current ratio, return on aset, debt to equity ratio, lagged devidend, firm size

Abstract

This study aims to analyze the effect of financial factors, Lagged Dividends, and company size on the Dividend Payout Ratio in banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The population in this study were all banking companies listed on the IDX as many as 43 companies. The sample in this study was taken using the purposive sampling method so that there were 21 companies as the research sample. This research data was obtained through the publication of the Indonesia Stock Exchange and the websites of these companies. This study used  21 samples with 5 years of research  so that the total observations were 105 observations with the GMM method using the Eviews 12 application. The results of this study used a partial test (t test). Finds that Current Ratio, Return On Assets, Debt to Equity Ratio, Lagged Dividend, and Company Size variable has no significant effect on the Dividend Payout Ratio.

References

Bensaadi, I., Azis, N., Musnadi, S., & Abd Majid, M. S. (2021). Can Debt Mitigate Majority-Minority

Shareholders Agency Problem?. Montenegrin Journal of Economics, 17(1), 121-131.

Bensaadi, I. (2023). Keterlibatan Keluarga Dalam Dewan Direksi Dan Kinerja Akuntansi Perusahaan Keluarga Indonesia. Jurnal Ilmu Sosial dan Ilmu Politik Malikussaleh (JSPM), 4(1), 196-206.

Hesniati, H., & Santi, S. (2019). Pengaruh profitabilitas, hutang perusahaan, likuiditas, kesempatan berinvestasi, ukuran perusahaan, dan tata kelola perusahaan terhadap kebijakan dividen. Inovasi, 15(1), 53–64. http://journal.feb.unmul.ac.id/index.php/INOVASI

Himawan, Y. T. (2020). Fakultas bisnis universitas buddhi dharma tangerang 2020. Skripsi, 13.

Husaini, H., Nurlela, N., Marzuki, M., Zahra, U., & Safitri, R. Z. (2022). Analysis Of Company Characteristics And Ownership Structure Of Dividend Policy In Indonesia With Free Cash Flow As Moderating Variable. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 2(6), 1169-1178.

Husaini, H., Marzuki, M., & Nurhasanah, N. (2021). Determination Of Dividend Policy Of Manufacturing Companies In Indonesia. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 1(2), 337-346.

King’wara, R. (2015). Determinants Of Dividend Payout Ratios In Kenya. Research Journal Of

Finance And Accounting.

Mamduh, M Hanafi, A. H. (2009). Analisis Laporan Keuangan.

Misrofingah, & Ginting, N. (2022). Analisa Pengaruh Return On Equity (ROE) Current Ratio (CR), Debt to Equity Ratio (DER) terhadap Dividend Payout Ratio (DPR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020). Jurnal Ekonomi & Ekonomi Syariah, 5(1), 310–318.

Nugroho, R. D. (2020). “Analisa Pengaruh Likuiditas, Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dan Implikasinya Terhadap Kebijakan Deviden Pada Consumer Service Industry, Hotels, Restaurant and Liesure Sector Di Bursa Efek Singapura.” JURNAL SeMaRaK, 3(3), 66. https://doi.org/10.32493/smk.v3i3.7100

Nurhasanah. (2017). Pengaruh Asset Growth terhadap Profitabiltas pada Perbankan yang Terdaftar di

Bursa Efek Indonesia. Jurnal Visioner & Strategis, 6, 41–44.

Rachman, T. (2018). Pengaruh Kualitas Aktiva Produktif Dan Good Goverment Governance Terhadap

Pertumbuhan Laba. 1976, 10–28.

Roudhotul Badriah. (2021). Pengaruh Pertumbuhan Penjualan, Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets Dan Return On Equity (Studi Kasus Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode Tahun 2016-2019). 8–31. Http://Repositrory.Stie.Ac.Id/Id/Eprint/5124

Downloads

Published

2022-12-17

Issue

Vol. 3 (2022): Proceedings of Malikussaleh International Conference on Multidisciplinary Studies (MICoMS)

Section

Articles

License

Copyright (c) 2022 Savira Putri Kesuma, Nurhasanah

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

COPYRIGHT NOTICE

Authors retain copyright and grant the journal right of first publication and this work is licensed under a Creative Commons Attribution-ShareAlike 4.0 that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.

All articles in this journal may be disseminated by listing valid sources and the title of the article should not be omitted. The content of the article is liable to the author.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

In the dissemination of articles, the author must declare https://proceedings.unimal.ac.id/micoms/index as the first party to publish the article.