p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA
Mujahidah, Sorayya Qonita
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Agency Cost Terhadap Kebijakan Dividen Perusahaan Manufaktur Mujahidah, Sorayya Qonita; Sudarsono, Rachmat
Jurnal EMT KITA Vol 9 No 2 (2025): APRIL 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i2.3762

Abstract

This research examines the impact of Agency Cost on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The study investigates variables such as insider ownership, family ownership, institutional ownership, free cash flow (FCF), collateralizable assets, growth, and control variables (Sales and leverage) on the Dividend Payout Ratio (DPR). The findings reveal that most variables significantly influence DPR, except leverage. The results indicate that ownership structures and financial characteristics play critical roles in shaping dividend policies, reflecting efforts to align managerial and shareholder interests. These findings contribute to a better understanding of agency theory and its implications in the Indonesian manufacturing sector during the dynamic post-pandemic recovery period.
Agency Cost Terhadap Kebijakan Dividen Perusahaan Manufaktur Mujahidah, Sorayya Qonita; Sudarsono, Rachmat
Jurnal EMT KITA Vol 9 No 2 (2025): APRIL 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i2.3762

Abstract

This research examines the impact of Agency Cost on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The study investigates variables such as insider ownership, family ownership, institutional ownership, free cash flow (FCF), collateralizable assets, growth, and control variables (Sales and leverage) on the Dividend Payout Ratio (DPR). The findings reveal that most variables significantly influence DPR, except leverage. The results indicate that ownership structures and financial characteristics play critical roles in shaping dividend policies, reflecting efforts to align managerial and shareholder interests. These findings contribute to a better understanding of agency theory and its implications in the Indonesian manufacturing sector during the dynamic post-pandemic recovery period.