JURNAL BISNIS DAN AKUNTANSI
PENGARUH CASH POSITION, SIZE, GROWTH, OWNERSHIP, DAN RETURN ON ASSETS TERHADAP DIVIDEND PAYOUT RATIO
The purpose of this research is to examine whether Cash Position, Size, Growth, Ownership and Return On Assets have effect to dividend payout ratio (DPR). The sample of this research were taken using a purposive sampling method from companies listed on Index Kompas 100 in period 2009 to 2011. From 100 companies, acquired 28 companies that meet the criteria specified in the research period from 2009 to 2011. SPSS (Statistical Product and Service Solutions) 21.0 program is used to find out the significant effect from all independent variables (Cash Position, Size, Growth, Ownership and Return On Assets) to dependent variable (dividend payout ratio). The hypotheses were tested by using multiple regression analysis method and hypothesis test with t test and F test with level of significance 5%. Result of this research show that Cash Position and Return On Assets are effecting Dividend Payout Ratio. while Size, Growth, and Institutional Ownership are not effecting Dividend Payout RatioKeyword :Cash Position, Size, Growth, Ownership, Return on Assets, and Dividend Payout Ratio.