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Lembong, Herningsih Sutri
Universitas Negeri Manado
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Pengaruh Ukuran Perusahaan, Kebijakan Hutang Dan Free Cash Flow Terhadap Kebijakan Dividen Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Kewas, Ribka; Sumual, Tinneke E. M; Lembong, Herningsih
Manajemen dan Kewirausahaan Vol. 6 No. 2 (2025): Manajemen Kewirausahaan
Publisher : Manajemen FEB Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v6i2.12912

Abstract

Penelitian ini betujuan untuk menganalisis pengaruh ukuran perusahaan, kebijakan hutang, dan free cash flow terhadap kebijakan dividen pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2024. Data yang digunakan dalam penelitian ini adalah data sekunder dengan menggunakan metode asosiatif yang bersifat kuantitatif. Sampel ditentukan melalui metode purposive sampling sehingga mendapatkan 140 dari 35 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Metode analisis yang digunakan dalam penelitian ini ialah menggunakan teknik analisis regresi data panel dengan menggunakan bantuan software eviews 12. Berdasarkan hasil penelitian ini, maka dapat ditarik kesimpulan bahwa ukuran perusahaan berpengaruh positif tetapi tidak signifikan terhadap kebijakan dividen. Kebijakan hutang berpengaruh negatif tetapi tidak signifikan terhadap kebijakan dividen. Free Cash Flow berpengaruh positif tetapi tidak signifikan terhadap kebijakan dividen. Dengan demikian, dalam penelitian ini, kebijakan dividen yang berlaku pada perusahaan sektor pertambangan tidak berdasarkan ukuran perusahaan, kebijakan hutang, maupun free cash flow. This research aims to analyze the influence of company size, debt policy, and free cash flow on dividend policy in mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2024 period. The data used in this research is secondary data using quantitative associative methods. The sample was determined using a purposive sampling method to obtain 140 of the 35 mining sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The analytical method used in this research is using panel data regression analysis techniques using EViews 12 software. Based on the results of this research, it can be concluded that company size has a positive but not significant effect on dividend policy. Debt policy has a negative but not significant effect on dividend policy. Free Cash Flow has a positive but not significant effect on dividend policy. Thus, in this research, the dividend policy that applies to mining sector companies is not based on company size, debt policy, or free cash flow.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Ukuran Perusahaan Terhadap Biaya Keagenan di Sektor Perusahaan Consumer Non-cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2024 Stevani Piri; Lihard Lumapow; Herningsih Lembong
Manajemen dan Kewirausahaan Vol. 7 No. 1 (2026): Manajemen dan Kewirausahaan
Publisher : Manajemen FEB Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v7i1.13151

Abstract

Studi yang diarahkan untuk mengkaji pengaruh kepemilikan institusional, kepemilikan manajerial, serta ukuran perusahaan terhadap biaya keagenan pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selang tahun 2020–2024. Dengan metode kuantitatif dengan data berupa laporan keuangan dari 31 perusahaan sebagai sampel dari 63 perusahaan yang terdaftar sebagai populasi dari sektor consumer non-cyclical berdasarkan teknik purposive sampling. Kriteria yang digunakan dalam penelitian ini adalah perusahaan terdaftar sebagai emiten dan menerbitkan laporan keuangan lengkap sepanjang 2019-2023. Analisis data dengan regresi data panel yakni model Random Effect Model yang paling relevan dengan hasil penelitian yaitu kepemilikan institusional dan kepemilikan manajerial memiliki pengaruh negatif namun tidak signifikan terhadap biaya keagenan, sementara ukuran perusahaan berpengaruh negatif dan signifikan terhadap biaya keagenan. Temuan ini mengindikasikan bahwa struktur kepemilikan belum mampu menekan biaya keagenan secara signifikan, sedangkan ukuran perusahaan berperan penting dalam menurunkan biaya keagenan melalui besarnya skala aset serta mekanisme pengawasan yang lebih efektif. This study examines the effects of institutional ownership, managerial ownership, and company size on agency costs in non-cyclical consumer-sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Using a quantitative method with financial reports from 31 companies,selected purposively from a population of 63 companies registered in the non-cyclical consumer sector. The criteria used in this research are that the company is registered as an issuer and publishes complete financial reports throughout 2019-2023. Data analysis was conducted using panel data regression, namely the Random Effect Model, which was most relevant to the research results, namely that institutional ownership and managerial ownership had a negative but insignificant effect on agency costs, while company size had a negative and significant effect on agency costs. These findings indicate that ownership structure has not been able to significantly reduce agency costs, while company size plays an important role in reducing agency costs through the scale of assets and more effective oversight mechanisms.    
Profitability in The Automotive and Component Industry Lydia I. Kumajas; Nikolas F. Wuryaningrat; Herningsih S. Lembong
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 3 (2021): November 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v4i3.1273

Abstract

The Covid 19 pandemic caused a slowdown in economic growth, which resulted in decreased production and sales of several industrial sectors. The automotive and components sectors faced the same condition, which impacted their production and sales. Paired sample t-test data analysis choose to analyses tend to measure the effect of Profitability during the pandemic and before the pandemic. The result of this study shows that even the automotive industry predicts having contraction on their Profitability at the pandemic period. However, the decline in sales and production is not always followed by a decline in financial performance, especially Profitability, due to financial management policies and efficiency factors. Hence, he automotive and components sub-sector in this study showed no significant difference in Profitability before the Covid 19 pandemic and during covid 19.
Co-Authors Allo, Patriella Taruk Eko Sudarmanto Febrina, Ilza Gumolung, Remart Irvandi W. Ombuh Jenny Nancy Kaligis Jessylistina Langie Kaparang, Vica W.P. Katiandagho, Chelsia Kewas, Ribka Lihart Lumapow Lydia Ivana Kumajas Muhammad Syaiful Nikolas Fajar Wuryaningrat Oktaviana, Leony Onibala, Juita Patricia Steffina Mawitjere Polii, Nicky Fresya Rindengan, Hizkia Yehuda Rumerung, Finny Sania Srikandi Samsul Anwar Stevani Piri Tinneke Evie Meggy Sumual Topah, I Made Giliyan Fosen Tumbelaka, Steven Set Xaverius Tundu, Astrid Kristiana Wuisang, Angeline Grace