PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP DIVIDEND PAYOUT RATIO MELALUI PROFITABILITAS PADA PT. AKR CORPORINDO TBK

THE EFFECT OF LIQUIDITY AND FIRM SIZE ON DIVIDEND PAYOUT RATIO THROUGH PROFITABILITY AT PT. AKR CORPORINDO TBK By: DESI FITRIYANI 193402085 Guidance: Dewi Permata Sari Deasy Lestary Kusnandar The objective of this study was to determine and analyze the effect of Liquidity and Firm Size on Dividend Payout Ratiot through Profitability at PT. AKR Corporindo Tbk. The research method used is a verification research method with a quantitative approach. The data used is secondary data from the annual financial statements of PT. AKR Corporindo Tbk. The analytical tools used are path analysis and sobel test. Based on the result, it is know that partially, Liquidity and Firm size have no significant effect on Profitability. Liquidity has an insignificant effect on Dividend Payout Ratio, Firm Size has a significant effect on Dividend Payout Ratio, and Profitability has an insignificant effect on Dividend Payout Ratio. The result showed that Profitability was not able to mediate the effect of Liquidity and Firm Size on Dividend Payout Ratio.

Keyword: Liquidity, Firm Size, Dividend Payout Ratio, Profitability.