PENGARUH KEPEMILIKAN MANAGERIAL, KEPEMILIKAN INSTITUSIONAL, FREE CASH FLOW DAN PROFITABILITAS PADA KEBIJAKAN DIVIDEN

  • Ni Komang Ayu Purnama Sari Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Gusti Ayu Nyoman Budiasih Fakultas Ekonomi Dan Bisnis Universitas Udayana

Abstract

The purpose of this study to examine the effect of managerial ownership, possession institusonal, free cash flow and profitability in the dividend policy of testing under investigation in an attempt to go public institution that goes into the manufacturing category and recorded on the stock exchanges of Indonesia from 2010 - 2013. purposive sampling a method used in determining the sample in the study, samples were obtained by 8 companies and to 32 observations. Multiple linear regression analysis is a method used in the study. After the analysis found that the independent variables are the result of managerial ownership and free cash flow have a significant influence on the dividend payout ratio (DPR), as well as institutional ownership and profitability no significant effect on the dividend payout ratio.

Downloads

Download data is not yet available.
Published
2016-06-09
How to Cite
PURNAMA SARI, Ni Komang Ayu; BUDIASIH, I Gusti Ayu Nyoman. PENGARUH KEPEMILIKAN MANAGERIAL, KEPEMILIKAN INSTITUSIONAL, FREE CASH FLOW DAN PROFITABILITAS PADA KEBIJAKAN DIVIDEN. E-Jurnal Akuntansi, [S.l.], v. 15, n. 3, p. 2439-2466, june 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/18236>. Date accessed: 28 mar. 2024.
Section
Articles

Keywords

Managerial Ownership (KM), Institutional Ownership (KI), Free Cash Flow (FCF), Profitability, Dividend Policy.