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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM
Novi S Budiarso
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : JURNAL RISET AKUNTANSI GOING CONCERN

 1 
PERAN KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN Budiarso, Novi S
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 2 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.2.5062.2014

Abstract

This study explores the role of ownership and the relationship to the separation and control issue. Investigate the nature of agency cost generated by the existence of the ownership. The principal purpose of this study was to investigate the association between the ownership and dividend policy. This empirical study using regression model for the hypothesis testing. The sample consists of 34 firms by 4 subsectors in period of 2010-2011, which is listed in Indonesia Stock Exchange. The findings show that, partially, institutional ownership significantly influences dividend policy but the other side, public and managerial ownership not significantly influences to dividend policy. Simultaneously, institutional, public and managerial ownership influences dividend policy. The level and role of agency cost depends not only on ownership.
MENGAPA PERUSAHAAN MEMBAYAR DIVIDEN? Budiarso, Novi S
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 3 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.3.6122.2014

Abstract

Dividend decisions, as determined by a firm’s dividend policy, are a type of financing decisions that affects the amount of earnings that a firm distributes to shareholders versus the amount of retains and reinvests. This paper examine the determinats of dividend payout of firms listed on Indonesian stock exchanges. Different variables related to the firms operations;  profitability, firm size, leverage and liquidity was analyzed on the dividend payouts of the firm. Using of 230 sample firms over the period 2010 to 2011, this study try to explore the dividend policy.  Regression logistic binary was applied to analysis the research questions.Results Show  that profitability, and firm size have significant relationship  with the  dividend  payout of the company, while leverage and liquidity have insignificant relationship with dividend payout. This indicate that in Indonesian stock exchange firm pay dividend based on their profit, the larger the firm the willing the firm to pay dividend.
Co-Authors Herman Karamoy Jenny Morasa Masanae, Windi Subjarwadi, Shinta