Review of Applied Accounting Research
Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October

Pengaruh Profitabilitas dan Kepemilikan Manajerial terhadap Kebijakan Dividen

Yunita Restufani (Universitas Muhammadiyah Purwokerto)
Rozindar Haryo Salam (Universitas Muhammadiyah Purwokerto)
M. Raflihuda Satriawan (Universitas Muhammadiyah Purwokerto)
Bima Cinintya Pratama (Universitas Muhammadiyah Purwokerto)



Article Info

Publish Date
31 Oct 2022

Abstract

ABSTRAKPenelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh profitabilitas dan kepemilikan manajemen terhadap kebijakan dividen. Penelitian ini mencakup populasi perusahaan yang masuk dalam indeks LQ45 periode Februari-Juli 2020. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah Target Sampling. Sumber data dari Laporan Keuangan Tahunan 2019-2020, dapat diakses dari situs resmi Bursa Efek Indonesia (BEI). Metode analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda. Menurut penelitian yang dilakukan, profitabilitas dan kepemilikan manajemen tidak mempengaruhi kebijakan dividen.Kata kunci: Profitabilitas, Kepemilikan Manajerial dan Kebijakan Dividen ABSTRACTThis study was conducted with the aim of knowing the effect of profitability and management ownership on dividend policy. This study includes a population of companies included in the LQ45 index for the period February-July 2020. The sampling method used in this study is Target Sampling. The data source is the 2019-2020 Annual Financial Report, which can be accessed from the official website of the Indonesia Stock Exchange (IDX). The data analysis method used in this study used multiple linear regression analysis. According to research conducted, profitability and management ownership do not affect dividend policy.Keywords: Profitability, Managerial Ownership, and Dividend Policy

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Journal Info

Abbrev

RAAR

Publisher

Subject

Economics, Econometrics & Finance

Description

Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in RAAR is Sustainability Reporting Good Corporate ...