JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol 5 No 3 (2021): December

Factors Who Affect Bank Dividend Payout Ratio in Indonesia

Riska Anjari Suherman (Magister Akuntansi Universitas Padjadjaran)



Article Info

Publish Date
29 Dec 2021

Abstract

This study aims to determine the effect of insider ownership, profitability, liquidity, and asset growth partially and simultaneously on bank dividend policy in Indonesia. Factors that tested in this research as the independent variable are Insider ownership, return on asset as a proxy of profitability, loan to deposit ratio as a proxy of liquidity, and asset growth. While the dividend payout ratio is the dependent variable. This research using the descriptive method and the population is the Banks who is listed in Indonesia Capital Market for the period 2013 - 2017 which amounted to 43 companies then become 7 companies after deducting by purposive sampling method. The data analysis that is used in this study is multiple linear regression analysis at the significance level of 5%. The results showed that partially and simultaneously insider ownership, profitability, liquidity, and asset growth effect to dividend payout ratio.

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Journal Info

Abbrev

jasa

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, ...