Analisis Kebijakan Dividen Perusahaan dan Kebijakan Hutang (Studi Kasus Pada Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia
Main Article Content
The purpose of this study was to determine the level of dividend policy analysis proxied by the Dividend Payout Ratio (DPR) and debt policy proxied by the Debt To Equity Ratio (DER). This study uses a sample of manufacturing companies in the basic and chemical industry sectors that are listed on the Indonesia Stock Exchange (IDX) for 2020-2021. The type of data used in this research is secondary data. Data analysis was performed by analyzing financial ratios, namely the Dividend Payout Ratio and the Debt To Equity Ratio. The results of this study indicate that: 1). Dividend policy in review from the ratio of market prospects as measured by the DPR's Dividend Payout Ratio, it can be seen that the company's ability to pay dividends is stable. Meanwhile 2). The company's debt policy in terms of the solvency ratio (Leverage/coverage) as measured by the Debt To Equity Ratio (DER) for 2020-2021 can be categorized as high with a low.
Ambarwani, S., & Dwi, A. (2010). Manajemen Keuangan lanjutan. Yogyakarta: Graha Ilmu.
Amry Mahdan Abrari. (2023). The Influence of Financial Literacy and Financial Inclusion on MSME Financial Performance in Makassar City. Economics and Business Journal (ECBIS), 1(2), 87–92. https://doi.org/10.47353/ecbis.v1i2.15
Azis, F. (2023). The Effect of e-Service Quality And e-Satisfaction on e-Loyality at Mandar Coklat Shop Macoa. Economics and Business Journal (ECBIS), 1(2), 57–64. https://doi.org/10.47353/ecbis.v1i2.7
Home, James, C. V., & John, M. M. (1979, May). Theorities of Corporate Debt Policy Synthesis. The Jurnal Of Finance, XXXIV.
Irawan, A., & dkk. (2016). Pengaruh Aset Berwujud, Ukuran Perusahaan, Pertumbuhan Penjualan, Lama Perusahaan, dan Profitabilitas terhadap Kebiajakan Hutang pada perusahaan Manufaktur yang terdaftar di busa efek indonesia periode tahun 2010-2014. Joernal Of Accounting, 2(2).
Muh. Asri Muzakkir. (2023). The Effect of Internal Motivation and External Motivation on The Performance of Honorary Teachers at State Junior High Schools in Tarowang District, Jeneponto Regency. Economics and Business Journal (ECBIS), 1(2), 47–56. https://doi.org/10.47353/ecbis.v1i2.6
Muliadi, M., & Idris, M. (2022). The Influence Of Education & Training And Educator Competency On Educator Performance Through Organizational Support As Mediation Variables At The South Sulawesi Police Police School. Economics and Business Journal (ECBIS), 1(1), 27–36. https://doi.org/10.47353/ecbis.v1i1.4
Munawir, S. (2004). Analisis Laporan Keuangan. Yogyakarta: Ikatan Akuntansi Indonesia (IAI).
Nuraini, Y. R. (2010). Analisis Pengaruh Return On Investment, Fixed Assets Ratio, Firm Size dan Rate of Growth Debt to Equity Ratio pada perusahaan munafaktur yang terdaftar di Bursa Efek Indonesia periode 2003-2007. Universitas Diponegoro: Tesis.
Sheisarvian, R. M. (2015). Pengaruh Kepemilikan Manajerial Kebijakan Dividen dan Profitabilitas Terhadap Kebijakan Hutang (Studi Kasus Pada Perusahaan Manufaktur yang Tercatat di BEI periode 2010-2012). Jurnal Administrasi Bisnis, 22(1).
Steven, L. (2011). Faktor-faktor yang mempengaruhi kebijakan hutang perusahaan munafaktur. Jurnal Bisnis dan Akuntansi, Vol.13, No.3, Hal 163-183.
Syamsudin, D. A. (2011). Metode Pendidikan Bahasa. Bandung: Rosdakarya
Yulia, P. R., & Mariaty, I. (2018). Pengaruh Struktur Aktiva, Ukuran Perusahaan dan Profitabilitas terhadap Kebijakan Dividen pada Perusahaan Manufaktur Sub Sektor Pulp and Paper yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015. Jom Fisip, 5(2).
Yusnita, R., & Aslami, N. (2022). Strategi Pengelolaan Kepemimpinan dan Perubahan Organisasi. SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 1(2), 127-136.