The Indonesian Journal of Accounting Research
Vol 23, No 3 (2020): IJAR September 2020

The Effect of Debt Policies, Profitability, Managerial Ownership Structure, and Liquidity on Dividend Policy

Zainuddin Zainuddin (Universitas Khairun)
Okfita Andaresta Mananohas (Unknown)



Article Info

Publish Date
05 Sep 2020

Abstract

This study aims to determine the effect of debt policy, profitability, managerial ownership and liquidity on dividend policy on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used in this study was purposive sampling, which is the process of taking samples based on certain predetermined criteria. The number of samples in this study amounted to 60 observations. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that 1). Debt policy does not affect dividend policy; 2). Profitability has a positive effect on dividend policy; 3) Managerial ownership has no effect on dividend policy; and 4) Liquidity has no effect on dividend policy.  Keywords: Debt policy, profitability, managerial ownership, liquidity and dividend policy

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Journal Info

Abbrev

ijar

Publisher

Subject

Economics, Econometrics & Finance

Description

Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. ...