PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE, DAN RETURN ON ASSETS (ROA) TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA PADA SEKTOR PERTAMBANGAN (STUDI KASUS PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020)

Penulis

  • Monika Vioylita Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Yunita Maharani Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Fery Panjaitan Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Kata Kunci:

Managerial Ownership, Institutional Ownership, Leverage, Return On Assets, Dividend Policy, Dividend Payout Ratio

Abstrak

     This research was written by Monika Vioylita, NIM 130170026 majoring in Accounting with the title "The Effect Of Ownership Structure, Leverage, And Return On Assets On Dividend Policy In Indonesia's The Mining Sector: Study On Non-Financial Companies Listed On The Indonesia Stock Exchange 2016-2020".

    This study aims to determine the effect of Managerial Ownership on Dividend Policy, Institutional Ownership on Dividend Policy, Leverage on Dividend Policy, Return On Assets on Dividend Policy, Managerial Ownership, Institutional Ownership, Leverage, and Return On Assets on Dividend Policy. This type of research is quantitative research. The research sample was selected using a purposive sampling method as many as 25 non-financial mining companies listed on the Indonesia Stock Exchange in 2016-2020. The data used is secondary data obtained from the Indonesia Stock Exchange and data analysis using descriptive statistics and multiple linear regression

    The results of this study indicate that Managerial ownership has no and no significant effect on dividend policy, Institutional ownership has no and no significant effect on dividend policy, this is indicated by tcount(1.143) < ttable (2.079) and a significant value of 0.165 greater than 0.05. Leverage has no and no significant effect on dividend policy, this is indicated by where tcount (0.004) < ttable (2.079) with a significant value of 0.965 greater than 0.05. Return on Assets has a significant and significant effect on dividend policy, this is indicated by tcount (3,158) > ttable (2,079) with a significant value of 0.005 which is smaller than 0.05. Managerial Ownership, Institutional Ownership, Leverage, and Return On Assets simultaneously have a significant and significant effect on Dividend Policy, this is indicated by fcount((5.949) > Ftable (3.07) and a significant value of 0.003 less than 0.05.

Biografi Penulis

Yunita Maharani, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Fery Panjaitan, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Unduhan

Diterbitkan

2021-11-01

Cara Mengutip

Vioylita, M., Maharani, Y., & Panjaitan, F. (2021). PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE, DAN RETURN ON ASSETS (ROA) TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA PADA SEKTOR PERTAMBANGAN (STUDI KASUS PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020). Jurnal Akuntansi Bisnis Dan Keuangan, 8(2), 106–112. Diambil dari https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/78

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