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All Journal E-Jurnal Akuntansi Universitas Udayana
Mila Nilayanti
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan Dengan Kebijakan Deviden Sebagai Pemoderasi Mila Nilayanti; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p03

Abstract

This study aims to determine the effect of managerial and institutional ownership on corporate financial performance with dividend as a moderating variable. The population is all banking companies listed in 2012-2016 periods. The sample was chosen using purposive sampling method. The financial performance is measured by ROA, managerial ownership is calculated by the ratio of shares owned by the manager with the number of shares outstanding, the institutional ownership is calculated by the ratio of shares owned by the institution with the number of shares outstanding, and the dividend measured by the DPR. Data analysis techniques used are descriptive statistical test, classical assumption test, and MRA. Test results show that managerial ownership does not affect the financial performance, institutional ownership positively affects the financial performance, dividend can strengthen the influence of institutional ownership on the financial performance and unable to moderate the effect of managerial ownership on the financial performance. Keywords: Financial performance, managerial ownership, institutional ownership, dividend policy, banking
Co-Authors I Gusti Ngurah Agung Suaryana