PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN, OPINI AUDIT DAN KOMISARIS INDEPENDEN TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2020)

Abstrak

This study aims to determine the effect of profitability, liquidity, growth on dividend policy. This research includes quantitative – correlational research. The population in this study was 636 data on Manufacturing companies registered in Indonesia Stock Exchange, after using purposive sampling samples obtained as many as 236 samples with a research period of 3 years. The data used is secondary data obtained from the Indonesia Stock Exchange. The analysis model used is Multiple Linier Regression Analysis. The results of this study show that: (1) Return on assets has a positive significant effect on dividend payout ratio with a t-count value of 2,583 and a significant value of 0,011; (2) Current Ratio has a negative insignificant effect on dividend payout ratio with a t-count value of -0,020 and a significant value of 0.984; (3) Growth has a positive significant effect on dividend payout ratio with a t value of 2,028 and a significant value of 0,045.