THE EFFECT OF DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), AND GROWTH ASSETS ON DIVIDEND POLICY IN CONSUMER GOODS MANUFACTURING COMPANIES WHICH IS LISTED IN THE STOCK EXCHANGE INDONESIA 2015-2017 PERIOD

Abstract

Histori Artikel : Tgl. Masuk : 17 Juli 2020 Tgl. Diterima : 16 September 2020 Tersedia Online : 29 September 2020 The existence of this observation is to see the effect of Debt To Equity Ratio, Current Ratio, and Asset Growth on the Devidend Payout Ratio of the consumer goods sector listed on the IDX. This research belongs to a quantitative approach, the type of research used is descriptive quantitative and its nature is based on explanatory explanations. The population is 50 companies and a sample of 19 companies. The data techniques are documentation and source of IDX financial reports. This research was tested with using multiple linear regression. Before testing, data testing will be tested using the classical assumption test. The results obtained in this study indicate that simultaneously the Debt To Equity Ratio, Current Ratio, and Asset Growth have a positive effect on the Dividend Payout Ratio. Partially, Debt To Equity Ratio and Current Ratio have a positive and significant effect on the Dividend Payout Ratio. Meanwhile, Asset Growth has no and insignificant effect on the Dividen Payout Ratio. so every increase / decrease in Current Ratio, and Debt to Equity Ratio has an effect on the Devidend Payout Ratio.