METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Vol 10 No 2 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist

Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing Terhadap Kebijakan Dividen pada Perusahaan Sektor Bahan Baku Tahun 2021-2024

Irfana Ranti A. (Universitas Mercu Buana Yogyakarta)
Endang Sri Utami (Universitas Mercu Buana Yogyakarta)
Nugraeni (Universitas Mercu Buana Yogyakarta)
Martinus Budiantara (Universitas Mercu Buana Yogyakarta)



Article Info

Publish Date
31 Oct 2026

Abstract

This research aims to examine the effect of ownership structure comprising managerial ownership, institutional ownership, and foreign ownership on corporate dividend policy. The background of this research is driven by previous studies that generally have a broad scope because they also combine ownership composition and financial indicators simultaneously. Companies in the basic material sector listed on the Indonesia Stock Exchange during the 2021-2024 period serve as the population in this research. The analysis method used is multiple linear regression within a quantitative approach framework, with the Random Effect Model (REM) as the selected estimation model based on the model feasibility test results. The results obtained show that managerial ownership, institutional ownership, and foreign ownership are not proven to have an effect on dividend policy, so it can be concluded that dividend policy in the basic material sector is determined more by other variables. The results of this study are expected to be a source of information for investors when they want to invest in companies in the basic materials sector.

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Journal Info

Abbrev

jsika

Publisher

Subject

Description

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist adalah media informasi karya ilmiah pada ilmu Akuntansi dan Keuangan yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi Universitas Methodist Indonesia, terbit 2 (dua) kali setahun, pada bulan Oktober dan April. Media ini terbuka untuk ...