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Pengaruh Profitabilitas Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Arista Pradnyani, I Gusti Agung; Pramita Indraswari, I Gusti Agung Ayu; Nila Rahayu
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5914

Abstract

This research aims to analyze the influence of profitability and managerial ownership on dividend policy, with company size as a moderating variable. Research was conducted on banking sector companies on the IDX for the 2018-2021 period. The sample was determined using a purposive sampling technique, with the sample in this study totaling 32. The results of the study concluded that profitability has a positive influence on dividend policy, while managerial ownership has a negative influence on dividend policy. Company size is proven to moderate the relationship between profitability and dividend policy, as well as weakening the relationship between managerial ownership and dividend policy.
Pelatihan Entrepreneurship dan Strategi Pemasaran Pada Pelaku UMKM di Kota Mataram dan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Mataram Abdurrahman; Adrianda Anwar; Nila Rahayu; Zamroni Alpian Muhtarom; I.G.A. Arista Pradnyani
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 2 (2022): Jurnal Ilmiah Pengabdian dan Inovasi (Desember)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1161.514 KB) | DOI: 10.57248/jilpi.v1i2.91

Abstract

Abstract: The purpose of this training is to increase the understanding of MSMEs in the city of Mataram and business actors from FEB Unram students through entrepreneurship training and sustainable marketing strategies. In addition, this training is conducted to provide added value and increase various knowledge about the entrepreneurial spirit and marketing strategies that help sustainability their business. The method of implementing this service program is carried out with initial assistance to partners related to the problems and constraints faced. Therefore, both parties implemented the program through three stages, namely preparation of materials, training or outreach, and recommendations.
Pengaruh Profitabilitas Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Arista Pradnyani, I Gusti Agung; Pramita Indraswari, I Gusti Agung Ayu; Nila Rahayu
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5914

Abstract

This research aims to analyze the influence of profitability and managerial ownership on dividend policy, with company size as a moderating variable. Research was conducted on banking sector companies on the IDX for the 2018-2021 period. The sample was determined using a purposive sampling technique, with the sample in this study totaling 32. The results of the study concluded that profitability has a positive influence on dividend policy, while managerial ownership has a negative influence on dividend policy. Company size is proven to moderate the relationship between profitability and dividend policy, as well as weakening the relationship between managerial ownership and dividend policy.