Kepemilikan Institusional, Kepemilikan Manajerial, Dan Ukuran Perusahaan Terhadap Kebijakan Dividen

Rahayu, Dewi Sri; Rusliati, Ellen

doi:10.23969/jrak.v11i1.1870

Cited by 16 publications

(19 citation statements)

References 6 publications

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“…They stated that institutional owners had a good sense of monitoring the firm's manager in determinate policies especially when it came to dividends. Their theory sustained with (Rahayu & Rusliati, 2019) study that institutional ownership had a positive impact on determining dividend policy.…”

Section: Introductionmentioning

confidence: 94%

Free Cash Flow in Moderated Capital Structure, Profitability, Institutional Ownership on Dividend Policy

Naibaho,

Naurah

2023

JRAK

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Dividend policy is influenced by factors that are valid in studies. A factor that has run dividends uncontrollably is free cash flow. By using capital structure, profitability and institutional ownership as independent variables, we examined the effect of capital structure, profitability and institutional ownership on dividend policy with free cash flow as the moderating variable. The test was fulfilled with descriptive, verificative methods and a data panel regression model. Simultaneously, capital structure, profitability and institutional ownership had no positive impact on dividend policy even though free cash flows were collected, it drove capital structure, profitability and institutional ownership unnoticeable to dividend policy. This study is crucial to expanding the perspective on free cash flow and for future research.

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Section: Introductionmentioning

confidence: 94%

Free Cash Flow in Moderated Capital Structure, Profitability, Institutional Ownership on Dividend Policy

Naibaho,

Naurah

2023

JRAK

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“…Sehingga penetapan kebijakan deviden dilakukan oleh pihak luar perusahaan. Temuan (Makadao & Saerang, 2021), dan (Rahayu & Rusliati, 2019) yang menyatakan bahwa kepemilikan manajerial tidak memiliki pengaruh signifikan terhadap DPR. Sedangkan temuan ini dengan (Erawati & Astuti, 2021) yang menyatakan bahwa kepemilikan manajerial mempunyai pengaruh signifikan terhadap DPR.…”

Section: Pengaruh Kepemilikan Manajerial Terhadap Kebijakan Devidenunclassified

Pengaruh Kepemilikan Manajerial, Investment Opportunity Set (IOS), Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Intervening (Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia 2015-2019)

Rinofah¹,

Kusumawardhani²,

Pangesti

2022

JIUBJ

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This study aims to determine the effect of managerial ownership, IOS, firm size on firm value with policy intervention variables in the manufacturing sector listed on the Indonesia Stock Exchange 2015-2019. This research is quantitative with the type of secondary data. In this study using multiple linear regression analysis techniques, partial t test, and F statistical test. The results on the t test show that managerial ownership has no significant effect on dividend policy with a significant value of 0.898 > 0.05, IOS has a significant negative effect on policy dividends with a significant value of r 0.000 <0.05, firm size has a significant positive effect on dividend policy with a significant value of 0.006 <0.05. Managerial ownership has no significant effect on firm value 0.212 > 0.05, IOS has a significant effect on firm value with a significant value of 0.000 < 0.05, firm size has no significant effect on firm value 0.262 > 0.05, and policy dividends have no effect on firm value with a significant value of 0.972 > 0.05.

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“…kontrol yang optimal dapat menjaminan asimetri informasi. Kepemilikan intitusional diharapkan bisa melakukan pengawasan yang efektif dalam pengambilan keputusan pada perusahaan (Rahayu & Rusliati, 2019). Keberadaan kepemilikan intitusional untuk mengawasi perkembangan perusahaan agar dapat meminimalisir agresivitas pajak.…”

Section: Kepemilikan Intitusionalunclassified

Agresivitas Pelaporan Keuangan, Pertumbuhan Penjualan, Intensitas Modal, dan Agresivitas Pajak: Kepemilikan Intitusional Sebagai Variabel Moderasi

Wahid

2021

Litera

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Purpose: This study aims to prove the financial reporting aggressiveness, sales growth, and capital intensity towards tax aggressiveness with institutional ownership as moderating variable.Method: The analysis method study used is multiplier inear regression, data were analyzed using Moderated regression (MRA), and data tool test using SPSS software. The population study are focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2016-2019. The sampling method by purposive sampling of 112 samples. The data obtained from the website of Indonesia Stock Exchange (www.idx.co.id).Finding: The results showed that the financial reporting aggressiveness had a positive effect on tax aggressiveness, sales growth had a positive effect on tax aggressiveness, capital intensity growth had a negative effect on tax aggressiveness, institutional ownership as the moderating variable weakened the influence of aggressive financial reporting on tax aggressiveness, institutional ownership as the moderating variable strengthened the influence of sales growth, and capital intensity on tax aggressiveness.Novelty: This study used is Cash Effective Tax Rate (CETR) to measure tax aggressiveness and the addition of moderating variables.

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Kepemilikan Institusional, Kepemilikan Manajerial, Dan Ukuran Perusahaan Terhadap Kebijakan Dividen

Cited by 16 publications

References 6 publications

Free Cash Flow in Moderated Capital Structure, Profitability, Institutional Ownership on Dividend Policy

Free Cash Flow in Moderated Capital Structure, Profitability, Institutional Ownership on Dividend Policy

Pengaruh Kepemilikan Manajerial, Investment Opportunity Set (IOS), Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Intervening (Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia 2015-2019)

Agresivitas Pelaporan Keuangan, Pertumbuhan Penjualan, Intensitas Modal, dan Agresivitas Pajak: Kepemilikan Intitusional Sebagai Variabel Moderasi

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