E-JURNAL AKUNTANSI
Vol 9 No 3 (2014)

PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN UKURAN PERUSAHAAN PADA KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR

Ni Putu Yunita Devi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali - Indonesia)
Ni Made Adi Erawati (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali - Indonesia)



Article Info

Publish Date
08 Dec 2014

Abstract

This study aims to determine the effect of managerial ownership, leverage, and firm size on dividend policy. The population in this study were 450 companies listed in Indonesia Stock Exchange. The data used is in the form of quantitative secondary data derived from the financial statements of companies listed on the Indonesia Stock Exchange in 2010-2012. Based on the results of data analysis using multiple linear regression, shows that managerial ownership has no effect on dividend policy, leverage negatively affect dividend policy and firm size has a positive effect on dividend policy.

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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 ...