Jurnal Kajian Akuntansi dan Auditing
Vol. 20 No. 1 (2024): April 2024

PENGARUH KEPEMILIKAN MANAJERIAL DAN KINERJA KEUANGAN TERHADAP KEBIJAKAN DEVIDEN

Adiaksa, Nanda (Unknown)
Novianti, Neva (Unknown)



Article Info

Publish Date
30 Apr 2024

Abstract

This research aims to test and prove managerial ownership and financial performance of dividend policy in banking companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The method used is a quantitative method processed with SPSS 26, the data source obtained is secondary data obtained from each company's website and the Indonesian Stock Exchange website. The sampling technique used in this research was the purposive sampling method, so that there were 12 samples that met the criteria. The techniques and data analysis used are descriptive statistics and multiple linear regression analysis. Based on the results of statistical tests, it was found that managerial ownership has no effect on dividend policy, because the number of shares owned by managers is relatively small. Meanwhile, financial performance influences dividend policy, because the higher the financial performance figure, the higher the company's activity level, so the dividend policy decreases.

Copyrights © 2024






Journal Info

Abbrev

JKAA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting ...