<![CDATA[ABSTRACT This study aims to examine the effect of liquidity, ownership structure and insider ownership on dividends partially and simultaneously in government commercial banks listed on the Indonesia Stock Exchange. This research uses quantitative methods. Sources of data used in this study is secondary data. The sampling technique used was purposive sampling. The data analysis technique in this study used multiple linear regression analysis with SPSS software version 16. The results showed that the significant value of the liquidity variable had a significant value of 0.047 < from 0.05 (5%) which showed that the liquidity variable partially had a significant effect on dividends. The significant value of the ownership structure variable has a significant value of 0.096 <0.05 (5%) which shows that the ownership structure variable partially has a significant effect on dividends. The significant value of the insider ownership variable has a significant value of 0.820 > 0.05 (5%) which indicates that the insider ownership variable partially does not have a significant effect on dividends. And the results of the simultaneous test with a significant value of 0.064 < from 0.05 (5%) it can be concluded that liquidity, ownership structure and insider ownership simultaneously have a significant effect on the dividends of Government Commercial Banking listed on the IDX in 2018-2021. Based on the coefficient test, it is explained that the coefficient of determination that the R square number is 0.113 indicates that the liquidity variable, ownership structure and insider ownership variable have a significant relationship to dividends, because the R square value is 0.113 or 11.3% and the remaining 88.7% is explained by other factors not studied. Keywords: Liquidity, Ownership Structure, Insider Ownership, Dividend. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh likuiditas, struktur kepemilikan dan insider ownership terhadap dividen secara parsial dan simultan pada perbankan umum pemerintah yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data penelitian ini menggunakan metode analisis regresi linier berganda dengan software SPSS versi 16. Hasil penelitian menunjukan nilai signifikan variabel likuiditas memiliki nilai signifikan 0,047 < dari 0,05 (5%) yang menunjukan variabel likuiditas secara parsial mempunyai pengaruh signifikan terhadap dividen. Nilai signifikan variabel struktur kepemilikan memiliki nilai signifikan 0,096 < 0,05 (5%) yang menunjukan variabel struktur kepemilikan secara parsial memiliki pengaruh signifikan terhadap dividen. Nilai signifikan variabel insider ownership memiliki nilai signifikan 0,820 > 0,05 (5%) yang menunjukkan variabel insider ownership secara parsial/sendiri tidak memiliki pengaruh signifikan terhadap dividen. Dan hasil uji simultan nilai signifikan 0,064 < dari 0,05 (5%) dapat disimpulkan bahwa likuiditas, struktur kepemilikan dan insider ownership secara simultan memiliki pengaruh signifikan terhadap dividen Perbankan Umum Pemerintah yang terdaftar di BEI tahun 2018-2021. Berdasarkan uji koefisien dijelaskan bahwa nilai koefisien determinasi bahwa dihasilkan angka R square 0,113 menunjukkan bahwa variabel likuiditas, struktur kepemilikan dan variabel insider ownership memiliki hubungan signifikan terhadap dividen, sebab nilai R square yaitu 0,113 atau 11,3% dan sisanya 88,7% dijelaskan oleh faktor lain yang tidak diteliti. Kata kunci: Likuiditas, Struktur Kepemilikan, Insider Ownership, Dividen.]]>
