Hubungan dividen dengan insider ownership
P enelitian ini bertujuan untuk menganalisis hubungan insider ownership, institutional ownership terhadap dividen payout ratio. Data diperoleh dengan menggunakan data sekunder berupa laporan keuangan 25 perusahaan (manufaktur) yang berasal dari Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang digunakan ialah purposive sampling. Alat analisis yang digunakan untuk menguji hipotesis adalah regresi linear berganda. Hasil pengujian hipotesis menunjukkan Insider ownership, intutional ownership, leverage, size, return on asset, return on equity tidak memiliki hubungan dengan dividen. yang memiliki hubungan dengan dividen hanya Market book ratio yaitu berhubungan positif
T his study aimed to analyze the relationship between insider ownership, institutional ownership of the dividend payout ratio. Data obtained by using secondary data in the form of financial statements of 25 companies (manufacturing) derived from the Indonesian Stock Exchange (BEI). The sampling technique used was purposive sampling. The analytical tool used to test the hypothesis is multiple linear regression. Results of hypothesis testing showed Insider ownership, intutional ownership, leverage, size, return on assets, return on equity did not have a relationship with the dividend. Only Market book ratio is positively related with dividend.