Authors :
Thitiya Phongpanichthada; Pranee Rouyang; Nisarat Vioangsuthon
Volume/Issue :
Volume 9 - 2024, Issue 4 - April
Google Scholar :
https://tinyurl.com/mdcy5t7f
Scribd :
https://tinyurl.com/yavsjfv2
DOI :
https://doi.org/10.38124/ijisrt/IJISRT24APR1138
Abstract :
This research aims to study the efficiency of
profits. To study the payment policy of companies listed
on the MAI market, service industry group, and to study
the profit efficiency affecting the dividend policy of
companies listed on the MAI market, service industry
group. The population and sample used in the study are
companies listed on the MAI market in the service
industry group. That shows financial information from
2020 to 2022 only, a total of 3 years, 54 companies, a total
of 152 samples. Data was collected from financial
statements. Annual report and Form 56-1. The received
data is analyzed statistically according to the research
objectives with a ready-made program. The statistics
used to analyze the data are descriptive statistics, namely
percentage, mean, minimum, maximum, and standard
deviation. Quantitative statistics include analysis of the
Pearson Correlation Coefficient. and Multiple Regression
Analysis Major Findings the size of the business (SB) and the
dividend policy variable (DP) were found to have a value
equal to .220, which is a positive value. The results can be
interpreted as The size of the business (SB) has little
relationship with the dividend policy (DP) and has a
relationship in the same direction (positive) at a statistical
significance level of .01, and the gross profit margin (GPM)
and the variable according to the dividend policy (DP). It has
a value of .252 which is positive. The results can be interpreted
as Gross profit margin (GPM) has little relationship with
dividend policy (DP) and is related in the same direction
(positive) at the statistical significance level .01, and gross
profit margin (GPM) and variable based on dividend yield (
DPR) was found to be equal to .152, which is a positive value.
The results can be interpreted as Gross profit margin (GPM)
has little relationship with dividend yield (DPR) and is in the
same direction (positive) at the statistical significance level.
Keywords :
Efficiency; Dividends; Service Industry Group.
This research aims to study the efficiency of
profits. To study the payment policy of companies listed
on the MAI market, service industry group, and to study
the profit efficiency affecting the dividend policy of
companies listed on the MAI market, service industry
group. The population and sample used in the study are
companies listed on the MAI market in the service
industry group. That shows financial information from
2020 to 2022 only, a total of 3 years, 54 companies, a total
of 152 samples. Data was collected from financial
statements. Annual report and Form 56-1. The received
data is analyzed statistically according to the research
objectives with a ready-made program. The statistics
used to analyze the data are descriptive statistics, namely
percentage, mean, minimum, maximum, and standard
deviation. Quantitative statistics include analysis of the
Pearson Correlation Coefficient. and Multiple Regression
Analysis Major Findings the size of the business (SB) and the
dividend policy variable (DP) were found to have a value
equal to .220, which is a positive value. The results can be
interpreted as The size of the business (SB) has little
relationship with the dividend policy (DP) and has a
relationship in the same direction (positive) at a statistical
significance level of .01, and the gross profit margin (GPM)
and the variable according to the dividend policy (DP). It has
a value of .252 which is positive. The results can be interpreted
as Gross profit margin (GPM) has little relationship with
dividend policy (DP) and is related in the same direction
(positive) at the statistical significance level .01, and gross
profit margin (GPM) and variable based on dividend yield (
DPR) was found to be equal to .152, which is a positive value.
The results can be interpreted as Gross profit margin (GPM)
has little relationship with dividend yield (DPR) and is in the
same direction (positive) at the statistical significance level.
Keywords :
Efficiency; Dividends; Service Industry Group.
