PENGARUH DEBT TO EQUITY RATIO (DER), CASH RATIO (CR) DAN RETURN ON ASSETS (ROA) TERHADAP DIVIDEND PAYOUT RATIO (DPR) PADA PT. TUNAS BARU LAMPUNG TBK

THE EFFECT OF DEBT TO EQUITY RATIO (DER), CASH RATIO (CR), AND RETURN ON ASSETS (ROA) TO DIVIDEND PAYOUT RATIO (DPR) OF PT. TUNAS BARU LAMPUNG TBK By: ALIFIA DEALITA 193402028 Under the guidance of: H. Nana Sahroni Deasy Lestari Kusnandar The purpose of this study was to determine and analyze the factors that affect Dividend Payout Ratio (DPR) at PT. Tunas Baru Lampung Tbk, which consist o Debt to Equity Ratio (DER), Cash Ratio (CR) and Return On Assets (ROA). The research data is annual data from 2009-2021. The research method used in this study is a verificative, quantitative research. The analytical tool used is the Multiple linear Regression.The results show that Debt to Equity Ratio (DER), Cash Ratio (CR), and Return On Assets (ROA) are proven predictors of the Dividend Payout Ratio (DPR). Other results show that Cash Ratio (CR) has a positive and significant effect on the Dividend Payout Ratio (DPR), while the Debt to Equity Ratio (DER) and Return On Assets (ROA) have no significant effect on the Dividend Payout Ratio (DPR).