Kepemilikan CEO Dalam Hubungan Antara Kebijakan Utang Dan Kebijakan Dividen
This research aims to show the effect of debt policy on dividend policy and the moderating role of chief executive officer (CEO) share ownership in the relationship between debt policy and dividend policy. Data on the financial reports of companies in the non-financial sector listed on the Indonesia...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2022-12-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
| Subjects: | |
| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/826 |
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| _version_ | 1850254555152908288 |
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| author | Amrie Firmansyah Agung Dinarjito Sondy Akbar Ardiansyah Rozano Fikri Andana |
| author_facet | Amrie Firmansyah Agung Dinarjito Sondy Akbar Ardiansyah Rozano Fikri Andana |
| author_sort | Amrie Firmansyah |
| collection | DOAJ |
| description | This research aims to show the effect of debt policy on dividend policy and the moderating role of chief executive officer (CEO) share ownership in the relationship between debt policy and dividend policy. Data on the financial reports of companies in the non-financial sector listed on the Indonesia Stock Exchange from 2008 to 2020 are used as research data. Research data is sourced from www.idnfinancials.com and the company's official website. The number of samples used in testing this research was 454 observations based on purposive sampling. Data analysis in this research used logistic regression. This research shows the results that debt policy has a negative effect on dividend policy. In addition, CEO share ownership weakens the negative effect of debt policy on dividend policy. This research shows that the Indonesian Financial Services Authority needs to improve governance, especially concerning investment protection on the Indonesian Stock Exchange. |
| format | Article |
| id | doaj-art-6d0fe3a4971c4964bb498463ce9c3267 |
| institution | OA Journals |
| issn | 2549-3086 2657-1676 |
| language | English |
| publishDate | 2022-12-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj-art-6d0fe3a4971c4964bb498463ce9c32672025-08-20T01:57:05ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762022-12-016219821510.46367/jas.v6i2.826826Kepemilikan CEO Dalam Hubungan Antara Kebijakan Utang Dan Kebijakan DividenAmrie Firmansyah0Agung Dinarjito1Sondy Akbar Ardiansyah2Rozano Fikri Andana3Politeknik Keuangan Negara STAN Tangerang Selatan, IndonesiaPoliteknik Keuangan Negara STAN Tangerang Selatan, IndonesiaPoliteknik Keuangan Negara STAN Tangerang Selatan, IndonesiaPoliteknik Keuangan Negara STAN Tangerang Selatan, IndonesiaThis research aims to show the effect of debt policy on dividend policy and the moderating role of chief executive officer (CEO) share ownership in the relationship between debt policy and dividend policy. Data on the financial reports of companies in the non-financial sector listed on the Indonesia Stock Exchange from 2008 to 2020 are used as research data. Research data is sourced from www.idnfinancials.com and the company's official website. The number of samples used in testing this research was 454 observations based on purposive sampling. Data analysis in this research used logistic regression. This research shows the results that debt policy has a negative effect on dividend policy. In addition, CEO share ownership weakens the negative effect of debt policy on dividend policy. This research shows that the Indonesian Financial Services Authority needs to improve governance, especially concerning investment protection on the Indonesian Stock Exchange.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/826ceo ownershipdebt policydividend policy |
| spellingShingle | Amrie Firmansyah Agung Dinarjito Sondy Akbar Ardiansyah Rozano Fikri Andana Kepemilikan CEO Dalam Hubungan Antara Kebijakan Utang Dan Kebijakan Dividen JAS (Jurnal Akuntansi Syariah) ceo ownership debt policy dividend policy |
| title | Kepemilikan CEO Dalam Hubungan Antara Kebijakan Utang Dan Kebijakan Dividen |
| title_full | Kepemilikan CEO Dalam Hubungan Antara Kebijakan Utang Dan Kebijakan Dividen |
| title_fullStr | Kepemilikan CEO Dalam Hubungan Antara Kebijakan Utang Dan Kebijakan Dividen |
| title_full_unstemmed | Kepemilikan CEO Dalam Hubungan Antara Kebijakan Utang Dan Kebijakan Dividen |
| title_short | Kepemilikan CEO Dalam Hubungan Antara Kebijakan Utang Dan Kebijakan Dividen |
| title_sort | kepemilikan ceo dalam hubungan antara kebijakan utang dan kebijakan dividen |
| topic | ceo ownership debt policy dividend policy |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/826 |
| work_keys_str_mv | AT amriefirmansyah kepemilikanceodalamhubunganantarakebijakanutangdankebijakandividen AT agungdinarjito kepemilikanceodalamhubunganantarakebijakanutangdankebijakandividen AT sondyakbarardiansyah kepemilikanceodalamhubunganantarakebijakanutangdankebijakandividen AT rozanofikriandana kepemilikanceodalamhubunganantarakebijakanutangdankebijakandividen |