The Influence of Profitability, Leverage, and Liquidity on Dividend Policy in the Infrastructure Sector 2022- 2024

Authors

  • Arian Firmansyah Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University of Tangerang, Indonesia Author
  • Chika Amanda Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University of Tangerang, Indonesia Author
  • Faiz Dzirkullah Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University of Tangerang, Indonesia Author
  • Anif Yanuar Yuangga Ilham Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University of Tangerang, Indonesia Author

Keywords:

Dividend Policy, Profitability, Leverage, Liquidity

Abstract

The purpose of this study is to evaluate various variables that can influence dividend policy. Several independent variables studied include profitability, leverage, and liquidity. In this study, dividend policy is used as the dependent variable. Furthermore, the subjects of this study were infrastructure companies listed on the Indonesia Stock Exchange during 2022–2024.This quantitative study employed a purposive sampling method. A total of 87 data sets were selected from 29 companies that met the sample criteria. This study collected data through literature review and internet access. The data analysis used multiple regression analysis. E-views 12 is the statistical processing tool used. This study found that profitability and leverage do not significantly influence dividend policy. Conversely, liquidity has a significant positive effect on dividend policy.

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Published

2026-03-03

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Articles

How to Cite

The Influence of Profitability, Leverage, and Liquidity on Dividend Policy in the Infrastructure Sector 2022- 2024. (2026). Prosiding Simposium Ilmiah Akuntansi, 365-381. https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/345

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