PENGARUH FREE CASH FLOW, RETURN ON INVESTMENT DAN INFLASI TERHADAP DIVIDEND PAYOUT RATIO PADA PT. PANCA USAHA PALOPO PLYWOOD TAHUN 2013-2017

Halim Usman

Abstract


The purpose of this study was to examine and determine the effect
of free cash flow, return on investment and inflation on the dividend
payout ratio at PT. Panca Usaha Palopo Plywood. The data used
in this study, namely time series data in the form of financial
statements of PT. Panca Usaha Palopo Plywood in 2013-2017
and inflation data obtained from the Central Bureau of Statistics.
The results showed that Free Cash Flow had a positive effect
on the Dividend Payout Ratio at PT. Panca Usaha Palopo Plywood,
so hypothesis 1 is accepted, Return on Investment has a positive effect
on Dividend Payout Ratio at PT. Panca Usaha Palopo Plywood,
so hypothesis 2 is accepted and Inflation has a negative effect
on Dividend Payout Ratio at PT. Panca Usaha Palopo Plywood,
so hypothesis 3 is accepted.
Keyword: dividend payout ratio; market based accounting research;
plywood

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