Financial Ratios Affecting the Dividend Yield and Dividend Payout Ratio of Listed Companies in the Stock Exchange of Thailand set 100 Group.

Abstract

This research consists purposes were 1. to examine the financial ratios affecting the dividend yield of listed companies in the stock exchange of Thailand SET 100 Group and 2. To examine dividend payout ratio of listed companies in the stock exchange of Thailand SET 100 Group This is the quantitative research that uses the Financial statement data collection record form as a research instrument during to 2018 – 2020 (3 years). An example used in the study was the listed companies in the Stock Exchange of Thailand SET 100 group, collected data from 2018 - 2020 of 50 companies, and received 150 data annually by each company. Data was analyzed by using descriptive statistics to describe the general nature of the data and multiple regression analysis in hypothesis testing.  The results of the study showed that 1) Current ratio, Debt to Total Asset ratio and Net Profit Margin positively affect the dividend yield statistically significant at the 0.05 level while the Gross Profit Magin negatively affects the dividend yield statistically significant at the 0.05 level.  In addition, the Total Asset Turnover Ratio and 2) Debt to Equity Ratio, Return on Assets and the rate of return on equity do not affect the dividend yield.