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Ni Putu Nugraheni
Fakultas Ekonomi dan Bisnis, Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Likuiditas Dan Kepemilikan Institusional Terhadap Kebijakan Dividen Perusahaan Manufaktur Ni Putu Nugraheni; Made Mertha
E-Jurnal Akuntansi Vol 26 No 1 (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.i01.p27

Abstract

Investors decide to invest in a company to get a profit in the form of dividends or capital gains. The company must consider the dividend policy that will be made because the decision on dividend distribution will be taken into consideration by investors before making an investment. This study aims to obtain empirical evidence regarding the effect of liquidity and institutional ownership on dividend policy. This research was conducted at a listed manufacturing company in 2014-2017. The method of determining the sample used is using purposive sampling. The data analysis technique used is multiple linear regression. Based on the results of the study, liquidity proxied by the current ratio has a positive and significant effect on dividend policy. Liquidity proxied by cash ratio has a negative and not significant effect on dividend policy. Institutional ownership has a positive and significant effect on dividend policy. Keywords: liquidity, institutional ownership, dividend policy.
Co-Authors Made Mertha