Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) · e-ISSN: 2716-375X · p-ISSN: 2716-3768

Pengaruh Return on Asset (ROA), Net Profit Margin (NPM) dan Earning per Share (EPS) terhadap Dividen Payout Ratio (Suatu Kajian Studi Literatur Manajemen Keuangan Perusahan)

Mario Randi Banusu Simon Sia Niha Henny A. Manafe
Vol. 4 No. 1 (2022) 30 January 2023 Pages 196-206

Abstract

Abstract: Writing scientific papers requires appropriate references or literature, especially references that analyze the influence of each variable/other factor. This scientific paper reviews related literature studies that have an impact on the dividend payout ratio: return on assets (ROA), net profit margin (NPM), and earnings per share (EPS). Through this writing, the researchers obtained the following results: 1) ROA has a positive and quite important effect on the dividend payout ratio; 2) NPM has a positive and significant impact on the dividend payout ratio; 3) EPS has a positive and quite important effect on the dividend payout ratio; 4) EPS has a positive and significant impact on stock prices; 5) ROA, NPM, and EPS have a positive and significant impact on the dividend payout ratio together.
Abstrak: Penulisan karya ilmiah memerlukan rujukan atau literatur yang sesuai, terutama rujukan yang menganalisis perihal pengaruh dari setiap variabel/faktor lainnya. Karya ilmiah ini mengulas terkait kajian pustaka yang berakibat ke dividen payout ratio: return on asset (ROA), net profit margin (NPM), dan earning per share (EPS). Melalui penulisan ini, peneliti memperoleh hasil: 1) ROA berakibat positif dan cukup penting kepada dividen payout ratio; 2) NPM berakibat positif dan cukup penting kepada dividen payout ratio; 3) EPS berakibat positif dan cukup penting kepada dividen payout ratio; 4) EPS berakibat positif dan cukup penting kepada harga saham; 5) ROA, NPM, dan EPS berakibat positif dan cukup penting secara bersama-sama kepada dividen payout ratio.

Keywords

Dividend Payout Ratio, Return On Assets (ROA), Net Profit Margin (NPM), Earning Per Share (EPS)