Pengaruh Return On Asset (ROA) Earnings Per Share (EPS) dan Net Profit Margin (NPM) terhadap Dividend Payout Ratio (DPR) pada perusahaan subsektor pertambangan batubara yang terdaftar di Indeks Saham Syariah Indoensia (ISSI) tahun 2014-2023

Al-Hijri, Asyif Nursyifa (2025) Pengaruh Return On Asset (ROA) Earnings Per Share (EPS) dan Net Profit Margin (NPM) terhadap Dividend Payout Ratio (DPR) pada perusahaan subsektor pertambangan batubara yang terdaftar di Indeks Saham Syariah Indoensia (ISSI) tahun 2014-2023. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

INDONESIA: Pertambangan batu bara merupakan salah satu subsektor ekonomi yang memiliki peran strategis dalam perekonomian karena menyumbang pendapatan negara melalui pajak, royalti, dan devisa ekspor. Perusahaan dalam ini sering mencatatkan laba yang besar, serta sering memilih untuk membagikan sebagian dari surplus laba ini sebagai dividen bagi pemegang saham dengan nominal besar. Menurut teori keagenan, pembagian dividen adalah upaya untuk mencegah masalah keagenen (konflik). Peneltian ini bertujuan untuk mengetahui pengaruh dari Pengaruh Return On Asset (ROA), Earnings Per Share (EPS), dan Net Profit Margin (NPM) Terhadap Dividend Payout Ratio (DPR) Pada Perusahaan Subsektor Pertambangan Batu Bara Yang Terdaftar Di Indeks Saham Syariah Indoensia (ISSI) Tahun 2014-2023. Metode yang digunakan dalam peneltian ini adalah metode deskripitif melalui pendekatan kuantitatif. Data yang digunakan berupa data sekunder (panel) yang diperoleh dari annual reppors perusahaan PT Alamtri Resources Indonesia, PT. Indo Tambangraya Megah, PT. United Tractors, dan PT. Bukit Asam. Analisis data dilakukan secara statistik menggunakan bantuan software Eviews12 Hasil dari penelitian ini didapati Return On Assets (ROA), Earnings Per Share (EPS) dan Net Profit Margin (NPM) secara parsial dan simultan tidak berpengaruh signifikan terhadap Dividend Payout Ratio (DPR). Secara parsial nilai r-squared Return On Assets (ROA) sebesar 7,26% , Earnings Per Share (EPS) sebesar 9,64% ,dan Net Profit Margin (NPM) sebesar 1,23%. Secara simultan Return On Assets (ROA) dan Earnings Per Share (EPS) sebesar 6,01%, Return On Assets (ROA) dan Net Profit Margin (NPM) sebesar 7,19%, Earnings Per Share (EPS) dan Net Profit Margin (NPM) sebesar 4,76%, serta Return On Assets (ROA), Earnings Per Share (EPS) dan Net Profit Margin (NPM) sebesar 6,14%. ENGLISH: Coal mining is one of the economic subsectors that has a strategic role in the economy because it contributes to state revenue through taxes, royalties, and export foreign exchange. These companies often record large profits, and often choose to distribute part of this surplus profit as dividends for shareholders with a large nominal. According to agency theory, dividend distribution is an effort to prevent agency problems (conflicts). This study aims to determine the influence of the Effect of Return On Asset (ROA), Earnings Per Share (EPS), and Net Profit Margin (NPM) on Dividend Payout Ratio (DPR) in Coal Mining Subsector Companies Listed on the Indonesian Sharia Stock Index (ISSI) in 2014-2023. The method used in this research is a descriptive method through a quantitative approach. The data used is in the form of secondary data (panel) obtained from the annual reppors of PT Alamtri Resources Indonesia, PT. Indo Tambangraya Megah, PT. United Tractors, and PT. Bukit Asam. Data analysis was carried out statistically using the help of Eviews12 software The results of this study found that Return On Assets (ROA), Earnings Per Share (EPS) and Net Profit Margin (NPM) partially and simultaneously did not have a significant effect on the Dividend Payout Ratio (DPR). Partially, the r-squared value of Return On Assets (ROA) was 7.26%, Earnings Per Share (EPS) was 9.64%, and Net Profit Margin (NPM) was 1.23%. Simultaneously Return On Assets (ROA) and Earnings Per Share (EPS) of 6.01%, Return On Assets (ROA) and Net Profit Margin (NPM) of 7.19%, Earnings Per Share (EPS) and Net Profit Margin (NPM) of 4.76%, and Return On Assets (ROA), Earnings Per Share (EPS) and Net Profit Margin (NPM) of 6.14%.

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