Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2025

Authors

  • Melati Dwi Putri Fakultas Ekonomi dan Bisnis, Universitas Pamulang
  • Siti Asrorotul Ikah Hiyah Fakultas Ekonomi dan Bisnis, Universitas Pamulang
  • Annisa Handayani Fakultas Ekonomi dan Bisnis, Universitas Pamulang
  • Devi Herdiyanti Fakultas Ekonomi dan Bisnis, Universitas Pamulang
  • Linawati Linawati Fakultas Ekonomi dan Bisnis, Universitas Pamulang

Keywords:

Dividends Policy, Firm Size, Leverage, Transportation And Logistics Sector

Abstract

This study aims to examine the effect of leverage and company size on dividend policy in transportation and logistics companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sample was selected using purposive sampling, resulting in 8 companies with a total of 40 panel data observations. Leverage is measured by the Debt to Equity Ratio, company size using Ln Total Assets, and dividend policy is proxied by the Dividend Payout Ratio. The analysis was conducted using multiple linear regression with the Common Effect Model (Pooled OLS) in EViews 10 software. The results show that neither leverage nor company size has a significant effect on dividend policy. The contribution of both variables to dividend distribution decisions is very small, so most variations in dividend policy are influenced by other factors.

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Published

2026-01-07

Issue

Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance

Section

Articles