Pengaruh Struktur Kepemilikan, Dispersi Kepemilikan dan Struktur Modal Terhadap Kebijakan Deviden

Penulis

  • Atiqah Ganjar Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lampung, Bandar Lampung
  • Usep Syaipudin Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lampung, Bandar Lampung
  • Niken Kusumawardani Akuntansi, Universitas Lampung

DOI:

https://doi.org/10.25181/esai.v17i1.2604

Kata Kunci:

Ownership Structure, Ownership Dispersion, Capital Structure, Dividend Policy

Abstrak

This study aims to determine: (1) The effect of ownership structure on the dividend policy of property companies listed on the IDX in 2015-2019, (2) The effect of dispersion of ownership on the dividend policy of property companies listed on the IDX in 2015-2019, (3) Effect of capital structure on dividend policy of property companies listed on the Indonesia Stock Exchange in 2015-2019. This type of research is quantitative research with secondary data. The population in this study were property companies listed on the Indonesia Stock Exchange in 2015-2019. The samples of this study were 10 property companies listed on the Indonesia Stock Exchange in 2015-2019. The data were obtained using the financial statements of property companies for the 2015-2019 period. The data analysis method used is multiple regression analysis. Based on the results, this study indicates that (1) the ownership structure has a positive effect on the dividend policy of property companies. (2) Dispersion of ownership does not affect the dividend policy of property companies. And (3) Capital structure has no effect on dividend policy of property companies.

Unduhan

Data unduhan belum tersedia.

Biografi Penulis

Atiqah Ganjar, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lampung, Bandar Lampung

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lampung, Bandar Lampung

Usep Syaipudin, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lampung, Bandar Lampung

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lampung, Bandar Lampung

Niken Kusumawardani, Akuntansi, Universitas Lampung

Akuntansi, Universitas Lampung

Referensi

Jurnal

Claudia, K. M. & Darsono. (2014). pengaruh struktur kepemilikan dan kinerja perusahaan terhadap kebijakan dividen. Diponegoro Journal of Accounting, 3(3), 1–10.

Haryono, N., A., Farah, & Devi, A. (2012). Agency cost and company life cycle to dividend companies in the listed companies. Journal Global Network, V. 5(1)

Noor, A. R., Muid, & Dul. (2013). pengaruh struktur kepemilikan, leverage dan return on assets (ROA) terhadap kebijakan dividen. Jurnal of Accounting, 2(3), 1–11.

Paramitha, I. A. & Lisdawati. (2020). pengaruh struktur modal dan peran dividen profitabilitas terhadap kebijakan dividen. Jurnal Manajemen Dan Bisnis Kreatif, 5(2), 67–80.

Rahayu, D., & Rusliati, E. (2019). kepemilikan instutional, kepemilikan manajerial, dan ukuran perusahaan terhadap kebijakan dividen. Jurnal Riset Akuntansi Kontemporer, 11(1), 41-47.

Buku

Fahmi, I. (2018). Pengantar Manajemen Keuangan teori. ALFABETA.

Jogiyanto, H. (2013). Teori Portofolio dan Analisis Investasi. BPFE-Yogyakarta.

Sulindawati, Erni, N. L. G., Yuniarta, G. A., & Purnamawati, I. G. A. (2017). Manajemen keuangan sebagai dasar pengambilan keputusan bisnis. Rajawali Pers.

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Diterbitkan

2023-01-25

Terbitan

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