Authors :
Rustan, Dr H. Abdul RahmanMus, SE., M.Si, Dr LukmanChalid, Dr Hj. AndiNirwanaNur, MM.
Volume/Issue :
Volume 3 - 2018, Issue 12 - December
Google Scholar :
https://goo.gl/DF9R4u
Scribd :
https://goo.gl/KmysmR
Thomson Reuters ResearcherID :
https://goo.gl/KTXLC3
Abstract :
This research aims to know the influence of ownership structure (1) and (2) dividend policy the company’s profits to quality, (3) the structure of ownership and (4) the dividend policy of the company, (5) ownership structures and policies (6) dividend policy against debt and debt policy (7) and (8) the quality of the earnings of the company. Sample research as many as 14 companies in the Indonesia stock exchange. The company’s research term for eight years of observations for the period (20102017).Sampling with purposif. Research data are the financial statements as of 31 December 2010-2017. Methods of analysis used is the method of path analysis.
The research results obtained that (1) the structure of ownership and (2) dividend policy the positive and significant effect of the quality of the profit of the company, (3) the structure of ownership and (4) dividend policy the positive and significant effect of the company, ownership structures (5) and (6) dividend policy the positive and significant effect against the policy of debt, debt policy (7) does not affect the value of the company and (8) the quality of the earnings is positive and significant effect against the value of the company.
Keywords :
Ownership Structure, dividends, earnings quality, company values, debt policy.
This research aims to know the influence of ownership structure (1) and (2) dividend policy the company’s profits to quality, (3) the structure of ownership and (4) the dividend policy of the company, (5) ownership structures and policies (6) dividend policy against debt and debt policy (7) and (8) the quality of the earnings of the company. Sample research as many as 14 companies in the Indonesia stock exchange. The company’s research term for eight years of observations for the period (20102017).Sampling with purposif. Research data are the financial statements as of 31 December 2010-2017. Methods of analysis used is the method of path analysis.
The research results obtained that (1) the structure of ownership and (2) dividend policy the positive and significant effect of the quality of the profit of the company, (3) the structure of ownership and (4) dividend policy the positive and significant effect of the company, ownership structures (5) and (6) dividend policy the positive and significant effect against the policy of debt, debt policy (7) does not affect the value of the company and (8) the quality of the earnings is positive and significant effect against the value of the company.
Keywords :
Ownership Structure, dividends, earnings quality, company values, debt policy.
