Perusahaan Keluarga dan Kebijakan Dividen di Indonesia

Setianto, Rahmat Heru; Sari, Putri Kartika

doi:10.20885/jsb.vol21.iss2.art1

Cited by 9 publications

(8 citation statements)

References 18 publications

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“…Selain itu, distribusi dividen yang tinggi dilakukan demi menjaga kepuasan pemegang saham minoritas, terlebih lagi dalam rangka menjaga reputasi. Reputasi perusahaan penting ketika perusahaan berencana mengumpulkan modal di masa yang akan datang (Setianto & Sari, 2017). H1: Struktur kepemilikan keluarga berpengaruh negatif terhadap kebijakan dividen.…”

Section: Gambar 1 Model Peneltianunclassified

Struktur Kepemilikan, Profitability, Investment Opportunity, dan Kebijakan Dividen Perusahaan Non-Keuangan di Indonesia

Juliani,

Kurniani,

Candra

2023

E-Jurnal Akuntansi

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The research aims to determine the relationship between ownership structure, profitability ratios and investment opportunities on dividend policy. The research sample includes companies listed on the Indonesian Stock Exchange and meeting the criteria. Testing was carried out on 350 secondary data from the period 2018 to 2022. Panel regression data was applied as a testing method with the best Random Effect Model (REM) regression model. The research results indicate that there is a significant positive influence between profitability on dividend policy and a significant negative influence between investment opportunity on dividend policy. Keywords: Dividend Policy; Ownership Structure; Profitability; Investment Opportunity

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Section: Gambar 1 Model Peneltianunclassified

Struktur Kepemilikan, Profitability, Investment Opportunity, dan Kebijakan Dividen Perusahaan Non-Keuangan di Indonesia

Juliani,

Kurniani,

Candra

2023

E-Jurnal Akuntansi

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“…The 2013-2017 period was arguably more stable because the effect of the 2008 financial crisis had ceased. A firm is classified as a family firm if it meets at least one of two criteria: first, the founder and/or his family members have more than 25% voting rights, and second, there are family members in management if the founding family has less than 25% voting rights (McConaughy et al, 1998;Setianto & Sari, 2017). The purposive sampling technique generates 59 firm observations with 295 firm-year observations for five observation years.…”

Section: Data and Samplementioning

confidence: 99%

Boards of directors’ feminism, audit committee, and corporate social responsibility

Marpaung

Harjito

Hamdani

et al. 2022

jeb

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This study aims to examine the relationship between the feminism of the board of directors, the audit committee, and corporate social responsibility on firm value in family firms in Indonesia. In this study, firm value is measured by Tobin's q ratio. This study uses the purposive sampling method to determine the number of samples to be studied. The sample used in this study amounted to 59 family companies listed on the Indonesia Stock Exchange that issued financial reports for the 2013-2017 period so that the total data observed was 295 companies. The data analysis method uses panel data regression using the Eviews application. The results showed that the feminism of the board of directors had a negative effect on firm value, while the audit committee did not affect firm value. On the other hand, corporate social responsibility has a positive effect on firm value. This study contributes to the development of the corporate governance literature by explaining the effects of gender diversity and audit committees on the value of family firms.

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“…Investor institusional di negara berkembang lebih berperan sebagai pemegang saham pengendali (Putra, Sari, & Larasdiputra, 2019). Setianto & Sari (2017) mempelajari struktur kepemilikan dan kontrol perusahaan di sembilan negara Asia Timur, Indonesia termasuk dalam sampel penelitian tersebut. Kepemilikan di Indonesia memang lebih dominan pada kepemilikan keluarga, namun dalam penelitian ini tidak membahas kepemilikan keluarga melainkan kepemilikan institusionalnya.…”

Section: Pendahuluanunclassified

Investor institusional dan keinformatifan laba di Indonesia dan Jepang

Rahmaniati

Ekawati

2022

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This study examines the existence of institutional investors who can play a role in increasing earnings informativeness through income increasing-earnings management and income smoothing. The hypothesis was developed on the basis of the view that the motivation behind earnings management decisions is to increase the informativeness of earnings reports. The study employs sample of manufacturing companies listed on the Indonesia Stock Exchange and the Japan Stock Exchange for the period of 2010-2018. Ordinary least square and weighted least square regression models are used in cross-sectional statistical testing, which is carried out annually throughout the 2014-2018 observation period. In Japan, institutional ownership has a positive and significant effect on income increasing- earnings management, and on reverse income smoothing, as well, while these are not the case in Indonesia. This study reveals that in Japan, the institutional investors play a role of monitoring that can encourage managers to increase earnings informativeness through earnings management-income increasing followed by reverse income smoothing. This condition is not found in Indonesia. It is possible that in Indonesia, the institutional investors play a role of controlling, that may promote managerial opportunistic behavior.

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Perusahaan Keluarga dan Kebijakan Dividen di Indonesia

Cited by 9 publications

References 18 publications

Struktur Kepemilikan, Profitability, Investment Opportunity, dan Kebijakan Dividen Perusahaan Non-Keuangan di Indonesia

Struktur Kepemilikan, Profitability, Investment Opportunity, dan Kebijakan Dividen Perusahaan Non-Keuangan di Indonesia

Boards of directors’ feminism, audit committee, and corporate social responsibility

Investor institusional dan keinformatifan laba di Indonesia dan Jepang

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