Dividend policy on regional development banks in Indonesia

نویسندگان

چکیده

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

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ژورنال

عنوان ژورنال: Accounting

سال: 2021

ISSN: ['2369-7393', '2369-7407']

DOI: https://doi.org/10.5267/j.ac.2021.5.007