ANALISIS DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM FARMASI DI BEI SEBELUM DAN SESUDAH PANDEMI COVID-19
DOI:
https://doi.org/10.56244/accrual.v4i1.1011Kata Kunci:
Pharmaceutical, Indonesia Stock Exchange, Dividend Payout Ratio, Share PriceAbstrak
Indonesia's pharmaceutical market faces the obstacle of a poor operating climate undermined by low levels of protection for intellectual property. In addition, the pricing and reimbursement system is underdeveloped. The pricing and reimbursement system reflects the underdeveloped status of the pharmaceutical market and requires restructuring and modernization. The target issues to be discussed are researched through research with specific themes and research topics by narrowing down the topic of discussion regarding Dividend Payout Ratio and Stock Price. The research method approach used is descriptive verification method, which is research that aims to determine the relationship between variables and other variables. This method is done by testing hypotheses and answering problem formulations through data collection. The data source used in this study is the official website of the Indonesia Stock Exchange (IDX). Based on the test results, the results of the research on the Dividend Payout Ratio variable state that there is an influence between Dividend Payout Ratios and stock prices, firm size has a significant effect on stock prices, dividend payout ratio has no significant effect on stock prices.
Referensi
Adha., Suryo. M., Maulana. D (2025), Peningkatan Kualitas Audit : Standar Auditing Dan Sistem Pengendalian Mutu, Vol. 9 No. 2 (2025): April, Jurnal Sikap Sistem Informasi, Keuangan, Auditing & Perpajakan. E-ISSN: 2541-1691
Ai Karlina dan Deni Hamdani (2024), Pengaruh Return on Asset, Net Profit Margin, Firm Size dan Debt to Equity Ratio terhadap Harga Saham pada Perusahaan Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2015-2022, Volume 3 Nomor 2 (2024) 1453–1469E-ISSN 2830-6449
Darmaji, T., & Fakhruddin. (2019). Pasar Modal Di Indonesia (3 ed.). Jakarta: Salemba Empat.
Devi Indah Kurnia dan Krido Eko Cahyono (2024), Pengaruh Economic Value Added, Return on Assets, dan Debt to Equity Ratio terhadap Harga Saham Pada Perusahaan Farmasi Di BEI, Vol 13 No 6 (2024): Jurnal Ilmu dan Riset Manajemen, ISSN: 2461-0593
Dikdik Maulana, & Suryo, M. (2025). Implementasi Standar Akuntansi Keuangan Emkm Dalam Sistem Pelaporan Keuangan Berbasis Microsoft Excel. Accounting Research Journal, 3(2), 40–53. https://doi.org/10.56244/accrual.v3i2.986
Karmawan, I. P., & Dewi, L. G. K. (2025). Pengaruh Price Earning Ratio, Dividend Payout Ratio, dan Price to Book Value terhadap Harga Saham pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Periode 2020–2022. Jurnal Ilmiah Akuntansi dan Humanika, 15(1). https://doi.org/10.23887/jiah.v15i1.82725
Kasmir. (2019). Analisis Laporan Keuangan. Revisi, Cetakan-12. Depok: Rajawali Press.
Mahdiyyah, R., & Rahman, F. (2024). Pengaruh Earning Per Share dan Dividend Payout Ratio terhadap Harga Saham pada PT Bank Mandiri (Persero) Tbk periode 2013–2022. Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen), 4(3), 542–554. https://doi.org/10.32493/jism.v4i3.38015
Maulana, D. (2024). Pengaruh Sales Growth dan Transfer Pricing terhadap Tax Avoidence. LAND JOURNAL, 5(2), 245 - 254. https://doi.org/10.47491/landjournal.v5i2.3563
Maulana, D. ., Putri, W. F. S., & Rustandi, B. . (2024). Perancangan Sistem Informasi Dan Pencatatan Akuntansi Pada Taman Kanak-Kanak Di Kelurahan Babakan Surabaya Bandung. Community Development Journal : Jurnal Pengabdian Masyarakat, 5(1), 18–24. https://doi.org/10.31004/cdj.v5i1.23996Mulyadi. 2019. Akuntansi Manajemen Edisi 3. Salemba Empat, Jakarta.
Maulana, D., & Maulana, Y. (2025). Dampak Struktur Biaya Produksi Terhadap Kinerja Penjualan Perusahaan Manufaktur Makanan Dan Minuman Di Bursa Efek Indonesia. Land Journal, 6(2), 539 -. https://doi.org/10.47491/landjournal.v6i2.4335
Maulana, Y., Maulana, D., & Maulana, J. (2024). Kualitas Audit: Fee Audit Dan Ukuran Kantor Akuntan Publik. LAND JOURNAL, 5(2), 411 - 422. https://doi.org/10.47491/landjournal.v5i2.3667
Rahmad Zuhri, Zainuddin, dan Maryam (2023), Pengaruh Return on Asset, Firm Size dan Growth Opportunity terhadap Dividend Payout Ratio pada Perusahaan Farmasi yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019, Jurnal Universitas Serambi Mekah, Karya Ilmiah Mahasiswa Fakultas Ekonomi, E – ISSN: 2986-0296.
Rustandi, B., Maulana, D., & Nurhayati, E. (2025). Transparansi & Akuntabilitas Dalam Pengelolaan Dana Desa: Studi Di Desa Ponggang Kabupaten Subang. Land Journal, 6(2), 440 -. https://doi.org/10.47491/landjournal.v6i2.4219
Rustandi, B., Maulana, D., Putri, W. F. S., Ruseka, F. D., & Hafid, A. M. (2025). Strategi pengendalian internal aset tetap mendukung netral karbon di RS Mata Cicendo. Prosiding Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik, 6(1), 123–129. https://doi.org/10.32897/sobat.2024.6.1.4172
Silalahi, E., & Manik, E. S. (2019). Pengaruh dividend payout ratio, debt ratio, dan return on asset terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Riset Akuntansi & Keuangan, 5(1), 49–70. https://doi.org/10.54367/jrak.v5i1.538
Supriyanto, A. and Permatasari, R. D. (2022). Kesuksesan Muslimah Pelaku UMKM: Peran Dimensi Entrepreneurial Orientation. 10, pp. 267–286.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Dikdik Maulana
Artikel ini berlisensi Creative Commons Attribution-NonCommercial 4.0 International License.
