ANALISIS PENGARUH RASIO PROFITABILITAS, KEBIJAKAN UTANG DAN KEBIJAKAN DIVIDEN TERHADAP PERUBAHAN LABA (Studi pada Perusahaan Manufaktur Aneka Industri Kabel yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Abstrak

         This study aimed to determine the effect of Profitability Ratio, Debt Policy, and Dividend Policy of the Change In Profit. The data used in this study is secondary data, namely manufacturing company of miscellaneous industry sector cable audit report in 2012-2016. The sample used a total of 3 companies with information concerning cash dividends. Samples and sampling using purposive sampling techniques. Analysis of data using multiple linear regression analysis, t-test, F test, and test the coefficient of determination. Analysis of data using multiple linear regression analysis with SPSS 23. The result showed that Profitability Ratio has a significant effect to Change In Profit with a significant level of 0,006 < 0,05, Debt Policy has no significant effect on Change Of Profit with a significant 0,733 < 0,05, and Dividend Policy has no significant effect on Change Of Profit with significant 0,456 <0,05. The result of simultaneous test F_count as much as 4,447 > F_tabel 3,59,  with a significant rate as much as 0,028 it smaller than < 0,05, it indicates that Profitability Ratio, Debt Policy, and Dividend Policy have a significant influence on the Change In Profit. The value of the determination coefficient in the regression model is 0,548. This value indicates that the variable ability of Profitability Ratio, Debt Policy, and Dividend Policy in explaining the variable of Change In Profit is equal to 54,8% while the rest is equal to 45,2% explained by another variable not included in the regression model in this research.