Lepemilikan manajerial, kepemilikan institusional, dan kebijakan dividen terhadap ukuran perusahaan: Peran mediasi struktur moda

This study aims to determine the effect of managerial ownership, institutional ownership, and dividend policy on company size with capital structure mediation for 2016-2020. The data collection method is collecting annual financial reports on the IDX website. A sample of 26 companies was obtained with a purposive sampling technique. The analysis technique used is path analysis. The study results reveal that managerial and institutional ownership has been shown to increase company size and dividend policy, which plays a positive role in this case. Capital structure also contributes to increasing company size. However, managerial ownership, institutional ownership, and dividend policy, mediated by capital structure, do not significantly affect increasing company size.

Authors

Publication Details

Journal
Journal of Accounting and Digital Finance
Published
2024-08-30
DOI
https://doi.org/10.53088/jadfi.v4i2.418
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
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article

Lepemilikan manajerial, kepemilikan institusional, dan kebijakan dividen terhadap ukuran perusahaan: Peran mediasi struktur moda

Yolanda Sryta Pradani, Mohammad Rofiuddin
3 links
Journal of Accounting and Digital Finance
Corporate Taxation and Avoidance
article

Lepemilikan manajerial, kepemilikan institusional, dan kebijakan dividen terhadap ukuran perusahaan: Peran mediasi struktur moda

Yolanda Sryta Pradani, Mohammad Rofiuddin
article en

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership, and dividend policy on company size with capital structure mediation for 2016-2020. The data collection method is collecting annual financial reports on the IDX website. A sample of 26 companies was obtained with a purposive sampling technique. The analysis technique used is path analysis. The study results reveal that managerial and institutional ownership has been shown to increase company size and dividend policy, which plays a positive role in this case. Capital structure also contributes to increasing company size. However, managerial ownership, institutional ownership, and dividend policy, mediated by capital structure, do not significantly affect increasing company size.

Journal of Accounting and Digital FinanceVol. 4(2)
Openalex Percentile: Top 58%
Corporate Taxation and Avoidance
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