Systematic Literature Review of Dividend Payout Ratio: Role Market Value, ATO and DER

DOI

10.2991/978-94-6463-758-8_279How to use a DOI?

Keywords

Dividend Payout Ratio; Market Value; Asset Turnover; Debt to Equity Ratio

Abstract

This study aims to investigate the contribution of market value, asset turnover, and the debt-to-equity ratio on the dividend payout ratio (DPR). The study utilized a qualitative model and is classified as a descriptive model. A systematic literature review (SLR) was carried out to analyze the data, enabling an in-depth exploration of the existing literature on the subject. During this process, 40 articles were identified and evaluated, providing essential references for the literature review. The result of the research indicate that market value, asset turnover, and debt to equity ratio are interrelated factors that significantly impact the dividend payout ratio (DPR). These interconnections highlight the importance of understanding how these variables interact within the financial landscape of companies. Furthermore, the study emphasizes the need for future research to consider additional parameters and to incorporate a greater number of reference papers in the SLR. By doing so, subsequent studies can achieve a wider scope of research, enhancing the robustness of their findings and increasing the potential for generalization across different contexts and industries. This broader approach would not only contribute to the existing body of knowledge, while also providing professionals with a more profound insight into the factors that influence dividend policies.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Andi Fadhilah Nurazisah
AU  - Darmawati Darmawati
PY  - 2025
DA  - 2025/07/30
TI  - Systematic Literature Review of Dividend Payout Ratio: Role Market Value, ATO and DER
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 3328
EP  - 3344
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_279
DO  - 10.2991/978-94-6463-758-8_279
ID  - Nurazisah2025
ER  -