Bella Novianti Rais
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PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN Bella Novianti Rais; Hendra F. Santoso
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Jurnal Akuntansi

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Abstract

The purpose of research is to know the factors that influencing the dividend policy. The factors cover Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI) and Company Size (SZ).The data used is secondary data in the annual financial statements Manufacturing Company. Sampling in this study using purposive sampling method. With this method, acquired 135 companies that serve as the research sample. Data analysis method used is descriptive analysis, Classical Assumption Test, Multiple Linear Regression Analysis and Testing Hypotheses. The results showed that Managerial Ownership,Institutional Ownership, Profitability does not have a significant effect on deviden policy and Company Size has a significant influence on deviden policy. Keywords: Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI), Company Size (SZ) and Dividend Payout Ratio (DPR).
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN Bella Novianti Rais; Hendra F. Santoso
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2296

Abstract

The purpose of research is to know the factors that influencing the dividend policy. The factors cover Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI) and Company Size (SZ).The data used is secondary data in the annual financial statements Manufacturing Company. Sampling in this study using purposive sampling method. With this method, acquired 135 companies that serve as the research sample. Data analysis method used is descriptive analysis, Classical Assumption Test, Multiple Linear Regression Analysis and Testing Hypotheses. The results showed that Managerial Ownership,Institutional Ownership, Profitability does not have a significant effect on deviden policy and Company Size has a significant influence on deviden policy. Keywords: Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI), Company Size (SZ) and Dividend Payout Ratio (DPR).