PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Sub Sektor Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021)

Abstract

This research is motivated by difference in results from previous studies about the  effect of liquidity and solvency on dividend policy. This makes the author interested  in doing research again on the effect of liquidity and solvency on dividend policy.  The purpose of this study is to determine how much the effect of liquidity and  solvency on dividen policy partially and simultaneously. The data used in this  research is secondary data in the form of annual financial report obtained from the  official website of the Indonesia Stock Exchange (www.idx.co.id). The population  in this study are Coal Mining Sub-Sector Companies Listed on the Indonesia Stock  Exchange in 2018-2021. The number of samples taken in this study were 11  companies which were determined using the purposive sampling method. The  analytical tool in this study uses SPSS software. The analytical method used is  descriptive analysis method and quantitative analysis method. The results of this  study indicate that liquidity and solvency affect dividend policy either partially or  simultaneously