Analisis Pengaruh Tata Kelola dan Karakteristik Perusahaan Terhadap Kebijakan Dividen (Dividend Pay-out Ratio) pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Andriani, Liza (2019) Analisis Pengaruh Tata Kelola dan Karakteristik Perusahaan Terhadap Kebijakan Dividen (Dividend Pay-out Ratio) pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan dari penelitian ini adalah untuk meneliti pengaruh tata kelola dan karakteristik perusahaan terhadap dividend pay-out ratio di Bursa Efek Indonesia. Faktor yang diteliti berupa tata kelola perusahaan (yang diwakili oleh ukuran dewan direksi, dewan independen, frekuensi rapat dewa, keragaman gender dewan dan ukuran audit komite) dan karakteristik perusahaan (yang diwakili oleh profitabilitas, likuiditas, tangibility, tingkat pertumbuhan, ukuran perusahaan, umur perusahaan, leverage, dividend volatility dan risiko bisnis). Untuk mengurangi bias juga ditambahkan variabel kontrol seperti, arus kas per saham dan return on assets. Penelitian ini menggunakan 599 laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2013 sampai dengan 2017. Laporan keuangan dan laporan tahunan merupakan data yang digunakan dalam melakukan penelitian ini. Data yang diperoleh akan diuji dengan menggunakan pengujian regresi panel. Dalam pengujian ini digunakan perangkat lunak statistik. Hasil dari penelitian ini menunjukkan bahwa variabel independen profitabilitas, likuiditas, tingkat pertumbuhan, dividend volatility dan risiko bisnis berpengaruh signifikan terhadap Dividend Pay-out Ratio. Sedangkan variabel independen ukuran dewan direksi, dewan independen, frekuensi rapat dewan, keragaman gender dewan, ukuran komite audit, tangibility, ukuran perusahaan, umur perusahaan dan leverage tidak berpengaruh signifikan terhadap Dividend Pay-out Ratio. ********************************************************************** The purpose of this study is to examine the effect of corporate governance and firm characteristic influence in explaining dividend pay-out ratio on listed companies in Indonesia Stock Exchange (IDX). The factors are corporate governance (represented by board size, board independence, board meetings, board gender diversity and audit committee size) and firm characteristic (represented by profitability, liquidity, tangibility, growth opportunity, size, age, leverage, dividend volatility and business risk). To reduce bias on this study also added some control variable such as cash flow per share and return on assets. This research is based on 599 companies listed on IDX from 2013 to 2017. Data used for this research is financial statement of each public companies. Data obtained will be tested using panel regression. Statistical software were used in this research test. The results revealed that profitability, liquidity, growth opportunity, dividend volatility and business risk have significant influenced to dividend pay-out ratio on listed company’s in Indonesia. On other hand, board size, board independence, board meetings, board gender diversity, audit committee size, tangibility, firm size, age and leverage are unsignificant to dividend pay-out ratio on listed company’s in Indonesia.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 20
Uncontrolled Keywords: dividend pay-out ratio, corporate governance, firm characteristic
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 08:21
Last Modified: 05 Oct 2020 07:08
URI: http://repository.uib.ac.id/id/eprint/1795

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