E-JURNAL AKUNTANSI
Vol 15 No 3 (2016)

PENGARUH KEPEMILIKAN MANAGERIAL, KEPEMILIKAN INSTITUSIONAL, FREE CASH FLOW DAN PROFITABILITAS PADA KEBIJAKAN DIVIDEN

Ni Komang Ayu Purnama Sari (Fakultas Ekonomi Dan Bisnis Universitas Udayana)
I Gusti Ayu Nyoman Budiasih (Fakultas Ekonomi Dan Bisnis Universitas Udayana)



Article Info

Publish Date
09 Jun 2016

Abstract

The purpose of this study to examine the effect of managerial ownership, possession institusonal, free cash flow and profitability in the dividend policy of testing under investigation in an attempt to go public institution that goes into the manufacturing category and recorded on the stock exchanges of Indonesia from 2010 - 2013. purposive sampling a method used in determining the sample in the study, samples were obtained by 8 companies and to 32 observations. Multiple linear regression analysis is a method used in the study. After the analysis found that the independent variables are the result of managerial ownership and free cash flow have a significant influence on the dividend payout ratio (DPR), as well as institutional ownership and profitability no significant effect on the dividend payout ratio.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...