Kepemilikan Minoritas dan Dividend Payout Ratlo: Pendekatan Investor Protection di Indonesia

Hikmah, Khoirul and Ambarwati, Sri Dwi Ari (2012) Kepemilikan Minoritas dan Dividend Payout Ratlo: Pendekatan Investor Protection di Indonesia. Akuntanbilitas Jurnal Ilmiah Akuntansi, 11 (2). pp. 260-278. ISSN 1412-0240

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Abstract

This article entitled “Minority Shareholders and Dividend Payout Ratio: Investor Protection in Indonesia" is based on the research conducted by Sri Dwi Ari Ambarwati and Khoirul Hikmah.
What is relationship beetween minority shareholder and dividend payout ratio policy in Indonesia? This paper sheds light on these guestion, using many hypothesis are earning pershare, firm size, debt to eguity ratio, and minority shareholder ownership have significant relationship to dividend payout ratio with earnings pershare as moderating variable. Sampling in this research with purposive sampling method, obtain 42 manufacture firms which listed on ISX period 2005 until 2007. Using Multiple Regression analysis, we can answer this research guestion. First, we find that Earning per Share, Size, Debt To Egvity Ratio and Public have significant impact to Dividend Payout Ratio (panel A, without EPS as moderating variable): Second, we find that Earning per Share and Size have significant impact to Dividend Payout Ratio, while Debt To Eguity Ratio and Public have no significant impact to Dividend Payout Ratio (panel B, with EPS as moderating variable): and third, EPS as moderating variable has significant impact fo Dividend Payout Ratio.

Item Type:	Article
Uncontrolled Keywords:	investor protection, shareholder minority, DPR, EPS
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Dr. SE MSi KHOIRUL HIKMAH
Date Deposited:	28 Apr 2023 02:18
Last Modified:	28 Apr 2023 02:19
URI:	http://eprints.upnyk.ac.id/id/eprint/34641

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