Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi

PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE, RETURN ON ASSETS, DAN SIZE TERHADAP KEBIJAKAN DIVIDEN DENGAN GROWTH SEBAGAI VARIABEL MODERASI

Damayanti, Ida Putri (Unknown)



Article Info

Publish Date
13 Jan 2016

Abstract

This research aims to analyze the effect of ownership structure, leverage, return on assets (ROA), and size to dividend policy with growth as moderating. Sample taken using purposive sampling method, with a sample of 11 of the 136 companies listed on the Indonesia Stock Exchange in 2011-2013 period. Methods of data analysis using multiple regression analysis and MRA with interaction test approach. The results of research shows that the managerial ownership structure and public ownership structure had a positive effect and not significantly influence the Dividend Payout Ratio. Institutional ownership structure , leverage , and size had a negative effects and not significantly influence the Dividend Payout Ratio. ROA had a negative effects and significantly influence the Dividend Payout Ratio. While growth is not capable to moderating influence of ROA and size to the Dividend Payout Ratio. Keywords: Ownership Structure, Leverage, ROA, Size, Growth, DPR

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...