Pengaruh Profitabilitas Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Authors

  • I Gusti Agung Arista Pradnyani Universitas Mataram
  • I Gusti Agung Ayu Pramita Indraswari Universitas Pendidikan Nasional
  • Nila Rahayu Universitas Mataram

DOI:

https://doi.org/10.31316/akmenika.v21i1.5914

Abstract

This research aims to analyze the influence of profitability and managerial ownership on dividend policy, with company size as a moderating variable. Research was conducted on banking sector companies on the IDX for the 2018-2021 period. The sample was determined using a purposive sampling technique, with the sample in this study totaling 32. The results of the study concluded that profitability has a positive influence on dividend policy, while managerial ownership has a negative influence on dividend policy. Company size is proven to moderate the relationship between profitability and dividend policy, as well as weakening the relationship between managerial ownership and dividend policy.        

 

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Published

2024-04-05

Issue

Vol. 21 No. 1 (2024): AKMENIKA

Section

Articles

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