Pengaruh Tata Kelola Perusahaan dan Manajemen Laba Terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Junita, Novia (2020) Pengaruh Tata Kelola Perusahaan dan Manajemen Laba Terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini diteliti dengan tujuan untuk mengetahui pengaruh tata kelola perusahaan dan manajemen laba terhadap kebijakan dividen. Variabel dependen yang terpilih di penelitian ini adalah dividend payout ratio, dimana variabel independen yang dipakai berupa ukuran dewan komisaris, independensi dewan komisaris, kepemilikan manajerial, kepemilikan individual, kepemilikan institusional, direksional akrual, umur perusahaan, ukuran perusahaan, pengungkit keuangan, dan profitabilitas. Sampel penelitian yang terseleksi adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018 dan telah terpilih dengan metode purposive sampling. Data dapat dikumpulkan melalui laporan keuangan yang telah diterbitkan di www.idx.co.id. Dimana data akan diuji melalui program spss versi 21 dan eviews versi 10. Hasil penelitian mencerminkan bahwa kepemilikan individual, kepemilikan institusional, umur perusahaan, dan profitabilitas perusahaan memiliki pengaruh signifikan positif terhadap kebijakan dividen. Sementara itu, ukuran dewan komisaris, independen dewan komisaris, kepemilikan manajerial, ukuran perusahaan, direksional akrual, dan pengungkit keuangan tidak mempengaruhi kebijakan dividen. ********************************************************************** This research expected to understand the effect of corporate governance and earning management on dividend policy. The dependent variable selected for the research was the dividend payout ratio, while the independent variable was determined by the size of the board of commissioners, independence of board commissioners, managerial ownership, individual ownership, institutional ownership, directional accrual, firm age, firm size, leverage, and profitability. Samples for research were all companies registered under the Indonesia Stock Exchange period of 2014-2018, these were chosen using a purposive sampling method. Research data were gathered from financial reports published by www.idx.co.id which later tested via SPSS version 21 and eviews version 10 software. The research concludes that individual ownership, institutional ownership, firm age and profitability have significant positive effect on dividend policy. Meanwhile, the size of the board of commissioners, independence of board commissioners, managerial ownership, and firm size, directional accrual and leverage do not affect dividend policy.

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