E-JURNAL AKUNTANSI
Vol 33 No 10 (2023)

Struktur Kepemilikan, Profitability, Investment Opportunity, dan Kebijakan Dividen Perusahaan Non-Keuangan di Indonesia

Meily Juliani (Universitas Internasional Batam, Indonesia)
Melisa Kurniani (Universitas Internasional Batam, Indonesia)
Rudi Candra (Universitas Internasional Batam, Indonesia)



Article Info

Publish Date
30 Oct 2023

Abstract

The research aims to determine the relationship between ownership structure, profitability ratios and investment opportunities on dividend policy. The research sample includes companies listed on the Indonesian Stock Exchange and meeting the criteria. Testing was carried out on 350 secondary data from the period 2018 to 2022. Panel regression data was applied as a testing method with the best Random Effect Model (REM) regression model. The research results indicate that there is a significant positive influence between profitability on dividend policy and a significant negative influence between investment opportunity on dividend policy. Keywords: Dividend Policy; Ownership Structure; Profitability; Investment Opportunity

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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 ...