Pengaruh Struktur Kepemilikan, Kebijakan Hutang dan Corporate Social Responsibility Terhadap Kebijakan Dividen

Tjandra, Sherrin (2020) Pengaruh Struktur Kepemilikan, Kebijakan Hutang dan Corporate Social Responsibility Terhadap Kebijakan Dividen. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Studi ini bermaksud melaksanakan pengujian data pengaruh struktur kepemilikan, kebijakan hutang, corporate social responsibility terhadap kebijakan dividen. Struktur kepemilikan yang dipilih untuk digunakan pada studi ini yakni adalah kepemilikan manajerial dan institusional. Studi ini mengambil data sekunder berbentuk laporan tahunan sebuah entitas public atau perusahaan public yang diolah dari Bursa Efek Indonesia (BEI). Rentang waktu pengambilan data adalah 2014-2018. Prosedur dalam pemilihan dan pengambilan sampel yakni menerapkan metode purposive sampling dan proses pengujian serta analisis data. Hasil pengujian data membuktikan bahwa kepemilikan seorang manajer dan institut beserta kebijakan hutang bersignifikan positif pada kebijakan dividen. Kepemilikan manajerial tinggi akan membuat pihak manajerial berperilaku oportunistik untuk meninggikan pembayaran dividen, kepemilikan institusional akan berada dibawah pengawasan yang ketat sehingga pihak manajemen harus mengikuti kemauan pemegang saham. Semakin tinggi hutang akan mengakibatkan pendapatan yang diterima harus disisihkan untuk pelunasan hutang. Corporate social responsibility tidak ditemukan adanya pengaruh yang signifikan pada kebijakan dividen dikarenakan kenaikan pengungkapan maupun penurunan tidak ada pengaruh terhadap kebijakan dividen. ********************************************************************** This study intends to carry out data testing on the influence of ownership structure, debt policy, corporate social responsibility on dividend policy. The ownership structure used in this study is managerial and institutional ownership. This study takes secondary data in the form of annual reports of a public entity or public company that is processed from the Indonesia Stock Exchange (IDX). The time range for data collection is 2014-2018. The procedure in selecting and taking samples is applying the purposive sampling method and the process of testing and analyzing data. The results of testing the data prove that the ownership of a manager and institute along with a debt policy is positively significant in dividend policy. High managerial ownership will make managerial parties behave opportunistically to increase dividend payments, ownership of the institute will be under strict supervision so that management must follow the wishes of shareholders. The higher the debt will result in income received must be set aside for debt repayment. Corporate social responsibility does not have a significant effect on dividend policy because the increase in disclosure or decrease has no effect on dividend policy.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: managerial ownership, institutional ownership, debt policy, corporate social responsibility, dividend policy.
Subjects: H Social Sciences > HB Economic Theory
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: 27 Apr 2020 09:35
Last Modified: 05 Oct 2020 06:20
URI: http://repository.uib.ac.id/id/eprint/2240

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