PENGARUH RETURN ON EQUITY (ROE) TERHADAP TINGKAT PEMBAYARAN DEVIDEN PADA PT. TELKOM TBK. BANDUNG

Company that have a good performance is a company that can produce

income, to paid liabilities of the company. To calculate how big company ability

to produce profit for share holder, so it used ratio rentability, that is return on

equity (ROE). Where as dividend is a company dividen net income that distributed

to share holder.

The purpose of this research at PT. TELKOM is to know the development

of return on equity (ROE) and the development rate of dividend payment also too

know how big the influence of return on equity (ROE) to rate of dividend

payment.

The method that used is descriptive quantitative method with simple

regression linier analysis and Pearson correlation.which is the sample that used

in this research is financial statement in from of financial highlights for 9 years

from 1998-2006 at PT. TELKOM Beside of that writer also use coefficient

determination calculation and (t) test with significantly layer 0,05 or 5 %.

Result test hypotesis that based from regression analysis, correlation and

determination from research at PT. TELKOM, resulted regression Y = 30,05 +

0,46 X with correlation result r = 0,7035 which mean the influence of return on

equity (ROE) to rate of dividend payment at PT. TELKOM is strong and

coefficient determination value (cd) = 53,37 % meanwhile rest are 46,63 % is

influenced by other factor. And from hypotesis test resulted that the influence of

return on equity (ROE) to rate of dividend payment is significant, that was showed

by t count > t table ( t count 2,830 > t table 2,365 ) so independent variable significant to

dependent variable. From this research, it can take a conclusion that Return on

Equity (ROE) can influenced to Rate of Dividend Payment at PT. TELKOM.