PENGARUH QUICK RATIO (QR), DEBT TO EQUITY RATIO (DER), DAN EARNING PER SHARE (EPS) TERHADAP DIVIDEN PER SHARE (DPS)
(Studi kasus di PT Astra International Tbk dan PT Astra Otoparts Tbk.)
Dividend per share is net income distributed to shareholders. Dividend
per share is useful for an investor to predict the company's future prospect and
illustrate the company to meet the expectations of investors. The purpose of this
research is to test the influence of quick ratio (QR), debt to equity ratio (DER),
and earning per share (EPS) to dividend per share (DPS). This study was
conducted using secondary data from two companies engaged in the automotive
sector, and using the companies financial statements for ten years (2007-2016).
The findings of this research are, (a) quick ratio (QR) negative and not
significant effect against the dividend per share (DPS), (b) debt to equity ratio
(DER) positive and significant effect against the dividend per share (DPS), (c)
earning per share (EPS) of positive and significant effect against the dividend per
share (DPS). Dividend Per share was influenced by earning per share and a debt
to equity ratio. While the quick ratio has no effect to the dividend per share.
Keywords: dividend per share, quick ratio, debt to equity ratio, earning per share.