Jurnal Akuntansi dan Keuangan
Vol. 5 No. 4 (2026): Oktober 2026

The Influence of Managerial Ownership, Asset Management, and Dividend Policy on Financial Performance

Mila Fadlia (Universitas Pamulang)
Effriyanti Effriyanti (Universitas Pamulang)



Article Info

Publish Date
15 Oct 2026

Abstract

This study aims to test and provide empirical evidence regarding the influence of managerial ownership, asset management, and dividend policy on financial performance. This study was conducted using quantitative methods combined with an associative approach. The population in this study consisted of 95 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Sampling was carried out using a purposive sampling technique, resulting in 10 companies as research samples with an observation period of 5 years, resulting in a total of 50 observations. The analytical technique used in this study was panel data regression analysis, which was carried out with the help of Eviews Software version 12. The results of partial hypothesis testing indicate that managerial ownership, asset management, and dividend policy have an influence on financial performance. Simultaneous hypothesis testing also proves that managerial ownership, asset management, and dividend policy simultaneously have an influence on financial performance.

Copyrights © 2026






Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...