Bukti Kebijakan Dividen: CR, DER, ROE, dan TATO Perusahaan LQ-45 yang Terdaftar di JII

Isman, Hadi, Wardana, Guntur Kusuma ORCID: https://orcid.org/0000-0001-7901-1228, Barlian, Noer Aisyah and Hafizi, Muhammad Riza (2025) Bukti Kebijakan Dividen: CR, DER, ROE, dan TATO Perusahaan LQ-45 yang Terdaftar di JII. At-Tahdzib, 2 (2). pp. 9-21. ISSN 2089-7723

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Abstract

In the current era of world development, there are also many things that
have undergone development, in addition to the technology sector, the
economic sector has also experienced quite rapid development. One of the
institutions that plays an important role in economic development is the
capital market institution which is an intermediary for companies that
need additional capital to meet with investors who have more money and
want to invest their money in certain companies. In addition, every country
in the world will do efficiency or eliminate high-cost economics, in order
to be able to compete in price. One way to reduce high costs is to lead
private companies into the capital market so that the company's capital
structure becomes better, more efficient, and more controlled by the
community.
The purpose of this study is to determine the influence of the variables
current ratio (CR), dept to equity ratio (DER), return on equity (ROE) and
total assets turnover (TATO) partially and simultaneously on the dividend
policy in LQ45 companies listed on JII.
The method used is a descriptive quantitative approach. The object of the
study is companies listed in the LQ-45 index which is also listed in the
Jakarta Islamic Index (JII).
The results of the study show that partially each of the CR, DER and TATO
variables has a significant influence on the House of Representatives on
LQ-45 companies listed in the Jakarta Islamic Index (JII). Meanwhile, the
ROE variable has no effect on the House of Representatives for LQ-45
companies listed in the Jakarta Islamic Index (JII). The variables Current
Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE) and
Total Assets Turnover (TATO) have a significant influence on the Dividend
Payout Ratio (DPR) in LQ-45 companies listed in the Jakarta Islamic
Index (JII).

Item Type:	Journal Article
Keywords:	Current Ratio, Debt to Equity Ratio, Return on Equity, Total Assets Turnover, Dividen Payout Ratio.
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Islamic Banking
Depositing User:	Guntur Kusuma Wardana
Date Deposited:	15 Jan 2026 14:18

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