Putri, Diva Ardelia and , Imronudin, S.E., M.Si., Ph.D (2025) Pengaruh Sales Growth, Profitability, Liquidity dan Leverage Terhadap Dividend Pay-Out Ratio. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to examine the extent to which sales growth, profitability, liquidity, and leverage structure contribute to the Dividend Payout Ratio (DPR) of manufacturing companies operating in the consumer non-cyclical subsector and listed on the Indonesia Stock Exchange in 2024. The research employed a quantitative approach by utilizing secondary data sourced from audited financial statements. From a total population of 130 companies, the sample was selected using purposive sampling based on predetermined criteria. The independent variables analyzed included sales growth, profitability, liquidity, and leverage, while the Dividend Payout Ratio (DPR) was treated as the dependent variable. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and model performance evaluations through R², as well as F and t tests. The results indicated that profitability has a positive and significant effect on dividend distribution policies, whereas leverage exhibits a negative and significant relationship. In contrast, sales growth and liquidity were found to have no significant impact on DPR. Overall, these findings suggest that corporate decisions regarding dividend policies are largely guided by earnings capacity and the financial structure, rather than by sales fluctuations or liquidity levels. This study provides important implications for management and investors in formulating and evaluating dividend policy strategies.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | tidak diunggah ke repositori karena sudah di upload di jurnal lain |
| Uncontrolled Keywords: | Dividend Payout Ratio, Leverage, Likuiditas, Profitabilitas, Sales Growth. |
| Subjects: | H Social Sciences > HD Management, Business and Labor > Management H Social Sciences > HF Commerce > Accounting H Social Sciences > HF Commerce > Accounting > Kinerja Keuangan |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Manajemen |
| Depositing User: | DIVA ARDELIA PUTRI |
| Date Deposited: | 02 Jan 2026 02:12 |
| Last Modified: | 02 Jan 2026 02:16 |
| URI: | http://eprints.ums.ac.id/id/eprint/140026 |
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