DAFTAR ISI

Halaman

HALAMAN JUDUL ................................................................................................................. i

LEMBAR PENGESAHAN .....................................................................................................ii
PERNYATAAN KEASLIAN SKRIPSI............................................................................... iii
ABSTRAK ............................................................................................................................... iv
HALAMAN PERSEMBAHAN ............................................................................................. vi
KATA PENGANTAR ............................................................................................................vii
DAFTAR ISI............................................................................................................................ ix
DAFTAR TABEL ................................................................................................................... xi
DAFTAR GAMBAR ..............................................................................................................xii
BAB I PENDAHULUAN ......................................................................................................... 1
A. Latar Belakang ............................................................................................................ 1
B. Rumusan Masalah ....................................................................................................... 6
C. Tujuan Penelitian......................................................................................................... 6
D. Manfaat Penelitian....................................................................................................... 7
BAB II TINJAUAN PUSTAKA ............................................................................................. 8
A. LANDASAN TEORI .................................................................................................... 8
1. Dividen..................................................................................................................... 8
2. Kebijakan Dividen ................................................................................................. 11
3. Faktor-faktor yang mempengaruhi pembayaran dividen ....................................... 15
4. Dividend Payout Ratio (DPR) ............................................................................... 16
5. Current Ratio (CR) ................................................................................................ 17
6. Debt to Equity Ratio (DER) ................................................................................... 18
7. Return on Assets (ROA)......................................................................................... 19
B. Tinjauan Penelitian Terdahulu .................................................................................. 20
C. Hubungan Antar Variabel ......................................................................................... 28
D. Kerangka Konseptual ................................................................................................ 30
E. Hipotesis .................................................................................................................... 31
BAB III METODE PENELITIAN ....................................................................................... 32
A. Jenis Penelitian .......................................................................................................... 32
B. Populasi ..................................................................................................................... 32
C. Sampel dan Teknik Sampling ................................................................................... 32
1. Perusahaan manufaktur sub sektor industri barang konsumsi yang terdaftar di
Bursa Efek Indonesia (BEI) untuk periode 2017 sampai 2021.............................. 33

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 2. Perusahaan manufaktur sub sektor industri barang konsumsi pada Bursa Efek
Indonesia (BEI) periode 2017 sampai 2021 yang mempublikasikan laporan
keuangan selama periode 2017-2021. .................................................................... 33
3. Perusahaan manufaktur sub sektor industri barang konsumsi yang membagikan
dividen selama periode 2017 sampai 2021. ........................................................... 33
D. Sumber Data Penelitian ............................................................................................. 34
E. Teknik Pengambilan Data ......................................................................................... 34
F. Variabel Penelitian ........................................................................................................ 34
G. Teknik Analisis Data ................................................................................................. 37
1. Statistik Deskriptif ................................................................................................. 37
2. Uji Regresi Liniear Berganda ................................................................................ 37
3. Uji Asumsi Klasik .................................................................................................. 38
4. Uji Hipotesis .......................................................................................................... 41
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ..................................................... 44
A. Hasil Penelitian ......................................................................................................... 44
1. Statistik Deskriptif ................................................................................................. 44
2. Uji Regresi Liniear Berganda ................................................................................ 45
3. Uji Asumsi Klasik .................................................................................................. 47
4. Uji Hipotesis .......................................................................................................... 51
B. Pembahasan ............................................................................................................... 53
1. Pengaruh Current Ratio, Debt to Equity Ratio dan Return On Assets Secara
bersama-sama terhadap Dividend Payout Ratio. ................................................... 54
2. Pengaruh Current Ratio (CR) Terhadap Dividen Payout Ratio (DPR) ................. 54
3. Pengaruh Debt To Equity Ratio (DER) Terhadap Dividend Payout Ratio (DPR) 56
4. Pengaruh Return On Assets (ROA) Terhadap Dividend Payout Ratio (DPR) ...... 57
BAB V KESIMPULAN DAN SARAN ................................................................................. 58
A. Kesimpulan................................................................................................................ 58
B. Saran .......................................................................................................................... 59
DAFTAR PUSTAKA ............................................................................................................. 60
LAMPIRAN............................................................................................................................ 62