ANALISIS PENGARUH DEBT RATIO, DIVIDEND YIELD, ASSET GROWTH, EARNING PER SHARE, DAN CHANGE IN EARNINGS TERHADAP DIVIDEND PER SHARE (Studi Kasus Pada Perusahaan Multinasional Sektor Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2008-2011)

RIYANTO, DWI CAHYO (2013) ANALISIS PENGARUH DEBT RATIO, DIVIDEND YIELD, ASSET GROWTH, EARNING PER SHARE, DAN CHANGE IN EARNINGS TERHADAP DIVIDEND PER SHARE (Studi Kasus Pada Perusahaan Multinasional Sektor Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2008-2011). Other thesis, Universitas Sebelas Maret.

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    Abstract

    This purpose of this paper is to examine the effect of debt ratio (DR), dividend yield (DY), asset growth (AG), earning per share (EPS) and change in earning (CIE) on dividend per share (DPS) in multinational companies sector food and beverages listed in Indonesian Stock Exchange period 2008-2011. Sampling technique in this study is purposive sampling. The analysis technique is multiple linear regression with least square difference and hypothesis test using F-statistic test to examine simultaneously regression coefficient and t- statistic test to examine partially regression coefficient. From the analysis result, indicate that debt ratio (DR), dividend yield (DY), asset growth (AG), earning per share (EPS) and change in earning (CIE) simultaneously have significant effect to dividend per share (DPS) in level of significance 5%. While partially debt ratio (DR) have negative and significant effect to dividend per share (DPS), dividend yield (DY) and earning per share (EPS) partially have positive and significant effect to dividend per share (DPS), but asset growth (AG) and change in earning (CIE) partially have no significant effect to dividend per share (DPS) in level of significance 5%. Predictable of five variabel on dividend per share (DPS) is 46,4%, got from adjusted R square 46,4%, while the rest 53,6% is affected by others variables outside the model. Keywords: multinational companies, food and beverages debt ratio, dividend yield, asset growth, earning per share, change in earning, and dividend per share. Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh variabel debt ratio (DR), dividend yield (DY), asset growth (AG), earning per share (EPS) dan change in earning (CIE) terhadap dividend per share (DPS) pada Perusahaan Multinasional sector food and beverages yang terdaftar di Bursa Efek Indonesia periode 2008-2011. Teknik penggambilan sampel yang digunakan adalah purposive sampling dan sampel yang diteliti berjumlah 8 perusahaan multinasional sektor food and beverages. Teknik analisis yang digunakan adalah regresi linear berganda dengan persamaan kuadrat terkecil dan uji hipotesis menggunakan uji statistik F untuk pengujian koefisien regresi secara simultan dan uji statistik t untuk pengujian pengujian koefisien regresi secara parsial. Dari hasil analisis menunjukan bahwa variabel debt ratio (DR), dividend yield (DY), asset growth (AG), earning per share (EPS) dan change in earning (CIE) secara simultan berpengaruh signifikan terhadap dividend per share (DPS) pada level of significance 5%. Sedangkan secara parsial debt ratio (DR) berpengaruh negative tidak signifikan terhadap dividend per share (DPS), dividend yield (DY) dan earning per share (EPS) secara parsial berpengaruh positif signifikan terhadap dividend per share (DPS), akan tetapi asset growth (AG) dan change in earning (CIE) secara parsial tidak berpengaruh terhadap dividend per share (DPS) pada level of significance 5%. Kemampuan prediksi kelima variabel tersebut terhadap dividend per share (DPS) sebesar 46,6% didapat dari adjusted R square 46,4% sedangkan sisanya 53,6% dipengaruhi oleh variabel lain diluar model penelitian. Kata kunci: perusahaan multinasional, sektor food and beverages, debt ratio, dividend yield, asset growth, earning per share, change in earning, dan dividend per share.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi
    Depositing User: Prima Adi Pradana
    Date Deposited: 03 May 2014 18:27
    Last Modified: 03 May 2014 18:27
    URI: https://eprints.uns.ac.id/id/eprint/14579

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