Pengaruh Struktur Kepemilikan dan Faktor Keuangan terhadap Kebijakan Dividen

Pengaruh Struktur Kepemilikan dan Faktor Keuangan terhadap Kebijakan Dividen

The ownership structure and financial factors are considered influential to the dividend policy of a company. Thus the aim of this study is to examine the effects of institutional ownership, managerial ownership, liquidity, leverage, and profitability on dividend policy. This study uses quantitative...

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Main Author: Yohanes Rudolf Benu
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-10-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/61385
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spelling doaj-1978765b38d44c498c7ae357341f6d882021-01-20T13:24:59ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-10-0130102641265610.24843/EJA.2020.v30.i10.p1661385Pengaruh Struktur Kepemilikan dan Faktor Keuangan terhadap Kebijakan DividenYohanes Rudolf Benu0Fakultas Ekonomi dan Bisnis Universitas Airlangga, IndonesiaThe ownership structure and financial factors are considered influential to the dividend policy of a company. Thus the aim of this study is to examine the effects of institutional ownership, managerial ownership, liquidity, leverage, and profitability on dividend policy. This study uses quantitative approach and analyzes samples taken from the financial statements of 161 different manufacturing companies listed in the Indonesian Stock Exchange between 2015-2017. These samples are then selected using purposive random sampling in which only 49 samples fit the criteria. The data analysis technique used is the multiple linear regression analysis technique. This study concludes that institutional ownership, managerial ownership, liquidity, and profitability have positive and significant effects on dividend policy. However, leverage has a insignificant effect on dividend policy. Keywords: Dividend Policy; Institutional Ownership, Managerial Ownership; Liquidity; Leverage; Profitability.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/61385
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Yohanes Rudolf Benu
spellingShingle Yohanes Rudolf Benu
Pengaruh Struktur Kepemilikan dan Faktor Keuangan terhadap Kebijakan Dividen
E-Jurnal Akuntansi
author_facet Yohanes Rudolf Benu
author_sort Yohanes Rudolf Benu
title Pengaruh Struktur Kepemilikan dan Faktor Keuangan terhadap Kebijakan Dividen
title_short Pengaruh Struktur Kepemilikan dan Faktor Keuangan terhadap Kebijakan Dividen
title_full Pengaruh Struktur Kepemilikan dan Faktor Keuangan terhadap Kebijakan Dividen
title_fullStr Pengaruh Struktur Kepemilikan dan Faktor Keuangan terhadap Kebijakan Dividen
title_full_unstemmed Pengaruh Struktur Kepemilikan dan Faktor Keuangan terhadap Kebijakan Dividen
title_sort pengaruh struktur kepemilikan dan faktor keuangan terhadap kebijakan dividen
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2020-10-01
description The ownership structure and financial factors are considered influential to the dividend policy of a company. Thus the aim of this study is to examine the effects of institutional ownership, managerial ownership, liquidity, leverage, and profitability on dividend policy. This study uses quantitative approach and analyzes samples taken from the financial statements of 161 different manufacturing companies listed in the Indonesian Stock Exchange between 2015-2017. These samples are then selected using purposive random sampling in which only 49 samples fit the criteria. The data analysis technique used is the multiple linear regression analysis technique. This study concludes that institutional ownership, managerial ownership, liquidity, and profitability have positive and significant effects on dividend policy. However, leverage has a insignificant effect on dividend policy. Keywords: Dividend Policy; Institutional Ownership, Managerial Ownership; Liquidity; Leverage; Profitability.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/61385
work_keys_str_mv AT yohanesrudolfbenu pengaruhstrukturkepemilikandanfaktorkeuanganterhadapkebijakandividen
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