Jurnal Riset Akuntansi dan Keuangan
Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan

INSIDER OWNERSHIP, DIVIDEN, DAN KEBIJAKAN HUTANG: PERAN MODERASI FREE CASH FLOW

Prita Sukma Ariyanti (Unknown)

Article Info

Publish Date
01 Feb 2013

Abstract

The purpose of this study is to examine the moderating role of free cash flow to relationship between insider ownership and dividend toward debt policy. This studi uses non-banking and insurance firms, which listed in the indonesian stock market over 2004 - 2008. Empirical data are analyzed by using pooled least square method. The results show that insider ownership has positive influence on debt policy meanwhile dividend payout ratio has negative influence on debt policy. Free cash flow has the moderating effect on the relationship between insider ownership and dividend toward debt policy. Keywords: Insider Ownership, Dividend Payout Ratio, Debt Policy, Free Cash Flow.

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Journal Info
Jurnal Riset Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Kristen Duta Wacana

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi ...