Search

Companies in Indonesia that listed in the LQ45 Index are companies that have strong fundamentals. This study aims to determine the effect of company growth, leverage, free cash flow, institutional ownership and inflation on the policy of dividends in non-family companies listed on the LQ45 index in 2013-2020. This study uses a quantitative approach with panel data regression analysis and weight least square (WLS) methods to deal with heteroscedasticity and normality problems using EViews 12.0 software. The results of this study showed that simultaneously the growth of the company, leverage, free cash flow, institutional ownership and inflation affect dividend policy. Meanwhile, partially the company's growth, leverage, institutional ownership has a significant and negative influence on dividend policy, and free cash flow and inflation have no effect on dividend policy. [ABSTRACT FROM AUTHOR]

Banks are one of the financial institutions that play a vital part in the Indonesian economy because banking is involved in all national economic activities such as consumption, investment, and export-import transactions. This study is conducted to examine the effect of Profitability, Liquidity, Managerial Ownership, and Company Growth on Dividend Policy in Banking Companies Listed on the Indonesia Stock Exchange 2017-2020 period. This study employed a quantitative approach with panel data regression method. The results showed that simultaneously Profitability, Liquidity, Managerial Ownership, and Company Growth have a significant effect on Dividend Policy. Partially, Profitability has a negative and significant effect on Dividend Policy, while Liquidity, Managerial Ownership, and Company Growth have no significant effect on Dividend Policy. [ABSTRACT FROM AUTHOR]

In maintaining auditor independence, the regulation on auditor switching is set if after five consecutive years of auditing a company it must perform auditor switching. Auditor switching can be an indication of problems in a company or signify the presence of auditors that have low performance. This study aims to determine the effect of company growth, management change, audit report lag, and financial distress simultaneously and partially on auditor switching in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange in 2016-2020. The population in this study is the infrastructure, utilities, and transportation sectors listed on the Indonesian Stock Exchange 2016-2020 period. The sample in this study was 155 sample data consisting of 31 companies for 5 years. The method used is logistic regression and descriptive statistics with SPSS 26 software. The results of this study indicate that company growth, management change, audit report lag, and financial distress simultaneously affect auditor switching. Partially, management change has a positive effect on auditor switching, while company growth, audit report lag, and financial distress have no effect on auditor switching. This research is expected to be an insight for investors who do not want to invest in companies do auditor switching voluntarily then look for companies that do not often do management change. [ABSTRACT FROM AUTHOR]

The distribution of dividends or profits in the company is something interesting to discuss. In this dividend distribution process, of course, companies have their own policies on profits that will be distributed to shareholders. Factors that influence dividend policy include ownership structure, company growth, and liquidity ratio. The purpose of this study is to analyze the influence of these factors with dividend policies. The research was conducted on insurance companies listed on the IDX in 2018-2020. From the existing population were taken 9 samples of enterprises. Data collection techniques use documentation taken from the company's official web and literature studies. The collected data is then analyzed using a t-test to determine its effect. The results showed that the variable ownership structure of both managerial ownership and institutional ownership had a positive and significant effect on dividend policy. Variables of company growth and liquidity have a negative and insignificant effect on dividend policy. [ABSTRACT FROM AUTHOR]