Pengaruh Struktur Kepemilikan dan Kinerja Perusahaan terhadap Kebijakan Dividen
Abstract: The purpose of this
research is to examine the effect of ownership structure and corporate
performance on dividend policy. Ownership structure used in this study is
managerial ownership, while the performance of companies include free cash
flow, growth in assets, profitability, and leverage as an independent variable,
firm size as a control variable, and dividends per share as the dependent
variable. The population in this study are all companies listed on the
Indonesia Stock Exchange in 2010-2012. The data that was used in this research
was secondary data and selected by using purposive sampling method. Analysis
model using multiple linear regression analysis. The sample used in this study
were 152 companies. The analysis showed that profitability is positive and
significant effect on dividend policy, while managerial ownership, free cash
flow, asset growth, and leverage does not significantly affect to dividend
policy.
Penulis: Maria Claudia Karina,
Darsono
Kode Jurnal: jpakuntansidd141002
