Jurnal Informasi Akuntansi
Vol. 2 No. 1 (2023): Jurnal Informasi Akuntansi (JIA) Volume 2 Nomor 1 Tahun 2023

The Impact Of Firm Size, Managerial Ownership And Collateralizable Asset On Dividend Policy In Indexs Lq45 Companies

Witanto, Herlina (Unknown)
Lesmana, Desy (Unknown)

Article Info

Publish Date
29 May 2023

Abstract

The study aims to analyze the influence of firm size, managerial ownership and collateralizable assets of dividend policy by focusing on companies listed in LQ45 index with research period in 2016-2020. The data used in this research are secondary data. The population in this study are LQ45 index companies. The sampling selection method used was purposive sampling and obtained 13 companies with a total of 65 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that firm size negatively affects dividend policy while managerial ownership and collateralizable assets positively affect dividend policy

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Journal Info
Jurnal Informasi Akuntansi
Website

Abbrev

jia

Publisher

Universitas Katolik Musi Charitas

Subject

Economics, Econometrics & Finance

Description

Tujuan Jurnal Informasi Akuntansi (JIA) adalah untuk menyediakan platform yang berkualitas bagi penelitian terbaru dalam bidang akuntansi. JIA bertujuan untuk: Meningkatkan pengetahuan dan praktik dalam bidang akuntansi. Memfasilitasi diskusi dan berbagi pengetahuan di kalangan akademisi, praktisi, ...