ANALISIS KEPEMILIKAN KELUARGA DAN HUTANG TERHADAP KEBIJAKAN DIVIDEN DALAM PERUSAHAAN KELUARGA

Calvin Willius (Universitas Katolik Dharma Cendika Surabaya)
Maria Widyastuti (Universitas Katolik Dharma Cendika Surabaya)

JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Vol 5 No 1 (2022): Januari (2022) - Juni (2022)

This study aims to examine dividend policy in the context of internal and external corporate governance mechanisms of family firms in Indonesia. This type of research data is quantitative research. The object in this study is a family firm listed in the Indonesia Stock Exchange (IDX) during the period of 2016-2020. The sample selection of this research used the purposive sampling method with a total sample of 69 family firms. The results indicate that the concentration of family ownership has a relationship to dividend policy and debt has no significant impact to dividend policy.