Analisis Cash Position, Growth Potential, Return On Equity, Debt To Equity Ratio, Firm Size, Investment Terhadap Dividend Payout Ratio Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Listing Di Bei

Abstract

This study aims to analyze whether the variable under study is Cash Position, Growth Potential, Return on equity, Debt to Equity Ratio, Firm Size, Investment has an influence on the Dividend Payout Ratio (DPR) on the Company's manufacturing sector of the consumer goods period 2006-2010. The research method used in this study is the analysis of financial ratios, and statistical analysis of multiple linear regression model, test R2, F test and t-test. The data used are secondary data obtained from the Capital Market Reference Center for Indonesian Stock Exchange. From the research, testing coefficients together (F test) independent variables CP, GP, ROE, DER, FS, Investment has a significant influence on the dependent variable DPR. Partial assay results (t test) also showed GP, ROE, FS significantly influence against the DPR. Whereas for CP, DER, Investment does not significantly influence the DPR. The results show the value of R2 by 35.6 percent in which 64.4 percent was influenced by other variables. This shows that the financial ratios used are not the only information that can be used as consideration in the determination of corporate dividend policy.