Abdul Rahman Shaleh, D. Astuti, Agustina Prastyowati
{"title":"分析影响印尼证券交易所LQ45股利政策的因素","authors":"Abdul Rahman Shaleh, D. Astuti, Agustina Prastyowati","doi":"10.31967/jakuma.v2i1.517","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to analyze the effect of size, profitability, maturity, insider ownership and leverage on dividend policy using the LQ45 company object listed on the Indonesia Stock Exchange (IDX). This research was conducted for five consecutive years from 2015 to 2019 which included 27 sample companies taken using purposive sampling technique. The data were analyzed using multiple linear regression analysis. The results showed that the size, maturity and insider ownership variables partially had an insignificant effect on dividend policy, while profitability and leverage had a significant effect on dividend policy. Simultaneously, size, profitability, maturity, insider ownership and leverage had a significant effect on dividend policy.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"138 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan LQ45 Di Bursa Efek Indonesia\",\"authors\":\"Abdul Rahman Shaleh, D. Astuti, Agustina Prastyowati\",\"doi\":\"10.31967/jakuma.v2i1.517\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to analyze the effect of size, profitability, maturity, insider ownership and leverage on dividend policy using the LQ45 company object listed on the Indonesia Stock Exchange (IDX). This research was conducted for five consecutive years from 2015 to 2019 which included 27 sample companies taken using purposive sampling technique. The data were analyzed using multiple linear regression analysis. The results showed that the size, maturity and insider ownership variables partially had an insignificant effect on dividend policy, while profitability and leverage had a significant effect on dividend policy. Simultaneously, size, profitability, maturity, insider ownership and leverage had a significant effect on dividend policy.\",\"PeriodicalId\":147049,\"journal\":{\"name\":\"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN\",\"volume\":\"138 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-12-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.31967/jakuma.v2i1.517\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31967/jakuma.v2i1.517","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan LQ45 Di Bursa Efek Indonesia
The purpose of this study is to analyze the effect of size, profitability, maturity, insider ownership and leverage on dividend policy using the LQ45 company object listed on the Indonesia Stock Exchange (IDX). This research was conducted for five consecutive years from 2015 to 2019 which included 27 sample companies taken using purposive sampling technique. The data were analyzed using multiple linear regression analysis. The results showed that the size, maturity and insider ownership variables partially had an insignificant effect on dividend policy, while profitability and leverage had a significant effect on dividend policy. Simultaneously, size, profitability, maturity, insider ownership and leverage had a significant effect on dividend policy.