2 research outputs found

    Pengaruh Liquidity, leverage, Manajerial Ownership dan size firm Terhadap Dividend Policy pada Sektor Barang Konsumsi Primer Tahun 2017-2020

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    Abstrak dividend policy ialah salah satu kebijakan sangat utama bagi manajemen keuangan perusahaan. Namun dalam penerapannya, perusahaan cenderung mengalami kesulitan untuk memutuskan dividend policy karena terdapat perbedaan kepentingan pemegang saham maupun manajemen perusahaan, dimana perbedaan kepentingan ini dikenal dengan teori agensi. Penelitian memiliki tujuan untuk mengetahui beberapa faktor yang dapat mempengaruhi dividend policy di sektor barang konsumsi primer selama tahun 2017-2020. Terdapat 4 variabel independen yakni liquidity, leverage, manajerial ownership dan size firm, serta variabel dependen pada penelitian ini yakni dividend policy. Populasi penelitian ini adalah perusahaan sektor barang konsumsi primer yang terdaftar di Bursa Efek Indonesia selama 2017-2020. Metode sampling yang diterapkan adalah teknik purposive sampling serta memperoleh 13 perusahaan sebagai sampel. Penelitian ini menerapkan regresi data panel. Penelitian ini mengungkapkan secara bersama-sama liquidity, leverage, manajerial ownership dan size firm berpengaruh signifikan terhadap dividend policy. Sedangkan secara parsial, leverage dan manajerial ownership ditemukan pengaruh signifikan arah positif, sedangkan liquidity dan size firm tidak terdapat pengaruh pada dividend policy. Kata Kunci: liquidity, leverage, manajerial ownership, size firm, dividend policy Abstract Dividend policy is one of the most important policies for the company's financial management. However, in practice, companies tend to have difficulty deciding dividend policy because there are differences in interests between shareholders and company management, where these differences in interests are known as agency theory. This study aims to determine several factors that can affect dividend policy in the primary consumer goods sector for the 2017-2020 period. There are 4 independent variables in this study, namely liquidity, leverage, managerial ownership and firm size, and the dependent variable in this study is dividend policy. The population in this study are primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling method used was purposive sampling technique and obtained a sample of 13 companies. The method of analysis in this study is panel data regression. The results of this study show that liquidity, leverage, managerial ownership and firm size simultaneously have a significant effect on dividend policy. While partially, leverage and managerial ownership have a significant effect in a positive direction, while liquidity and firm size have no effect on dividend policy. Keywords: liquidity, leverage, manajerial ownership, size firm, dividend polic

    Paraphrase Strategy in Audiovisual Translation: A Multimodal Approach of English Indonesian Subtitles

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    In audiovisual translation, the multimodality of audiovisual textual content is each a project and a useful resource for subtitlers. This paper illustrates how multimodes provide facts that help subtitlers gain a better understanding of meaning-making practices so that it will impact them to make decision-making in translating a sure verbal textual content. Subtitlers may also restate the texts based on the multi-modes as visible on the visual frames. Subtitlers ought to don't forget the distribution and integration of multi-mode meanings, which will create complete equivalence between the supply and target texts. Paraphrasing is restating or writing the which means of the other's thoughts. In paraphrasing, there are numerous techniques, such as alternating a word from one part of speech to another, alternate numbers and possibilities to special bureaucracy, trading word order, using special definition systems, using exceptional attribution signals, alternating the sentence structure and using one of a kind connecting phrases, and lots of extras. The target of this have look was to discover a way to use paraphrasing techniques within the film The Greatest Showman through audiovisual translation the use of a multimodal approach in English with Indonesian subtitles. For the functions of this observation, researchers used descriptive analytical studies, particularly qualitative and quantitative methods. The data used is a random sampling technique that was explored descriptively. Excerpts of visual frames in this paper are taken from the English film The Greatest Showman (musical drama, 2017)