DIVIDEND POLICY ON REGIONAL DEVELOPMENT BANKS IN INDONESIA

Susanti, Weni and Kamaludin, Kamaludin and Rini, Indriani and Fachruzzaman, Fachruzzaman (2021) DIVIDEND POLICY ON REGIONAL DEVELOPMENT BANKS IN INDONESIA. Accounting, 7. pp. 1636-1644. ISSN 1635–1644

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Abstract

This study aims to analyze the variable confirmation between the dividend payout ratio variable with the profitability variable and the lagged dividend variable by looking at the role of the share ownership variable as a dummy mediate variable. The research subject was carried out at the Regional Development Bank (BPD) in Indonesia. This study uses data and samples taken from data issued by the OJK (Financial Services Authority). Regional development banks were chosen because they have a different role in determining their dividend policy compared to other types of banks, but although this bank is different in its dividend distribution process, it is still capable of surviving even in times of crisis (Covid-19). By using OLS regression analysis, this study divides the research sample into a dummy group consisting of share ownership variables, these subsections are things that must be considered because they can be the key to why this type of bank is able to survive when other banks start to rush. goofy in giving dividends

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economy > Journal
Depositing User: Septi Septi
Date Deposited: 06 Jan 2022 07:51
Last Modified: 07 Jan 2022 02:45
URI: http://repository.unib.ac.id/id/eprint/23775

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