Browsing by Author "Ludimara, Ardilan Dhika"

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    THE EFFECT OF WORKING CAPITAL TURNOVER, CASH FLOWS TURNOVER, DEBT TO ASSET RATIO, ON RETURN ON ASSET IMPACT ON DIVIDENDS PER SHARE
    (Solid State Technology Volume: 63 Issue: 4, 2020) Ludimara, Ardilan Dhika; Kusuma, Ilham; Putri, Astri Octaviany; Wijayanti, Devi; Edison, Acep
    This study aims to determine the effect of Working Capital Turnover (WCT), Cash Flows Turnover (CFT), Debt to Asset Ratio (DAR) on Return On Asset (ROA) on their impact on Dividend Per Share (DPS). Data. The research population is Property, Real Estate and Building Construction which are listed on the Indonesia Stock Exchange for the period 2017- 2019. Sampling using purposive sampling technique as many as 19 companies with a total of 81 annual observations with the criteria of companies that distribute dividends, this type of explanatory research uses path analysis processed with the IBM SPSS 25 program. The research finding shows that the variables WCT, CFT, DAR affect the ROA variable either partially or simultaneously. The variables WCT, CFT, DAR, ROA affect the DPS variable either partially or simultaneously. The value of DPS is obtained directly from the contribution of WCT, CFT and indirectly through ROA, while DAR does not contribute to DPS nor through ROA.