Importance of Liquidity Indicators in Intervening the Dividend Policy
| Autor: | Deni Sunaryo |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | Ilomata International Journal of Tax and Accounting, Vol 3, Iss 3, Pp 272-289 (2022) |
| Druh dokumentu: | article |
| ISSN: | 2714-9838 2714-9846 |
| DOI: | 10.52728/ijtc.v3i3.504 |
| Popis: | This study aims to determine the effect of managerial ownership, institutional ownership and investment decisions on dividend policy with liquidity as an intervening variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. This study uses the causal associative method. This population is 45 companies using purposive sampling method . This research was conducted in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The type of data used in this study is secondary data and analyzed using SPSS 25. The analysis technique in this study uses regression analysis and path analysis.The results of the analysis show that managerial ownership, institutional ownership and investment decisions partially affect dividend policy. Indirectly, liquidity can intervene in managerial ownership and also institutional ownership on dividend policy, while liquidity cannot intervene in investment decisions on dividend policy. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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