Abstract :
ABSTRACT
This study aims to determine the effect of liquidity, firm size, and earnings per share
on dividend policy at mining companies listed on the Indonesia Stock Exchange
during the 2017-2021 period. The data used is secondary data. The population in
this study are mining companies listed on the Indonesian Stock Exchange. The
sampling technique used was purposive sampling and obtained 55 samples. This
study uses stakeholder theory and signal theory. Hypothesis testing is done using
multiple linear regression analysis. The research results obtained indicate that
liquidity has a positive effect on dividend policy while firm size and earnings per
share have no effect on dividend policy.
Keywords: Liquidity, Firm Size, Earning Per Share, Dividend Policy