Jurnal Riset Akuntansi Kontemporer
Vol 11 No 1 (2019): Edisi April

KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN

Dewi Rahayu (Universitas Pasundan)
Ellen Rusliati (Universitas Pasundan)



Article Info

Publish Date
30 Apr 2019

Abstract

The aim of this study to determine the effect of institutional ownership, managerial ownership, firm size, to dividend policy simultaneously and partially. The population of this study are manufacturing companies in the consumer goods industry sector listed in Indonesia Stock Exchange of 2008-2017, the sample amounted 6 companies. The method used in this study are descriptive and verificative using panel data regression analysis. The results showed that the simultaneously institutional ownership, managerial ownership and firm size has significant effect on dividend policy with contribution of effect equal to 39.62%. The partially, institutional ownership has a significant positive effect on dividend policy, managerial ownership has a significant negative effect on dividend policy, firm size has a significant positive effect on dividend policy. The effect contribution dominant of independent variables is institutional ownership equal to 29.2%, managerial ownership equal to 10% and firm size equal to 0.4%.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...