Analisis Pengaruh Kepemilikan Manajerial, Kebijakan Utang, Roa dan Ukuran Perusahaan Terhadap Kebijakan Dividen: Studi 1995-1996  

Oleh:

Nuringsih, Kartika

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 2 no. 2 (Dec. 2005), page 103-123.
Topik: Managerial Ownership; Debt Policy; ROA; Firm Size Dividend Policy and Multiple Regressions
Fulltext: AA71_02-02_Kartika Nuringsih.pdf (585.39KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research examined the influence of managerial ownership, debt policy, ROA and firm size on dividend policy. Actually under dividend policy still have many puzzles. The research model is developed from Chen & Steiner (1999). Moh'd, Rimbey & Perry 91995), Jensen, Solberg and Zorn (1992), Chrutchley & Hansen (198(), with focusing at 60 samples form manufacturing company. Data are taken from Indonesia Capital Market Directory in 1995-1996. It uses 3 equations, the first is multiple regressions for examining four hypothesis. The results show: managerial ownership is positive and significant to dividend policy, debt policy is negative and significant to dividend policy, ROA is negative and significant to dividend policy, and firm size is positive but is not significant to dividend policy. The second and thrid are simple regressions for anlayzing two grouped of managerial ownership. The results show that the low rate of managerial ownership and the high rate of managerial ownership are positive relation on dividend policy. The results don't prove the different of linier relation between managerial ownership and dividend policy.

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