期刊名称：Russian Journal of Agricultural and Socio-Economic Sciences
印刷版ISSN：2226-1184
电子版ISSN：2226-1184
出版年度：2021
卷号：114
期号：6
页码：64-71
DOI：10.18551/rjoas.2021-06.07
语种：English
出版社：Russian Journal of Agricultural and Socio-Economic Sciences
摘要：The purpose of this study is to obtain empirical evidence regarding the effect of family ownership and foreign ownership on dividend policy and to examine the role of independent commissioners in moderating the effect of family ownership and foreign ownership on dividend policy. The sampling technique used nonprobability sampling method with purposive sampling technique. The data used in this study is secondary data obtained from the financial statements of service companies listed on the Indonesia Stock Exchange (IDX) for three years, 2017 to 2019. The data analysis technique uses multiple linear regression and moderated regression analysis. The results of this study indicate that family ownership and foreign ownership have a positive and significant effect on dividend policy, independent commissioners do not moderate the effect of family ownership on dividend policy and independent commissioners weaken the influence of foreign ownership on dividend policy. The implications of the research findings are that it can enrich the research model and support other empirical studies related to the effect of family ownership and foreign ownership on dividend policy and the role of independent commissioners in moderating the effect of family ownership and foreign ownership on dividend policy.
