Analisis Pengaruh Manajemen Laba dan Tata Kelola Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan yang Terdaftar di Bei dan Klse

Suryenti, Suryenti (2012) Analisis Pengaruh Manajemen Laba dan Tata Kelola Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan yang Terdaftar di Bei dan Klse. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This research is to analyze the effect whether earning management and corporate governance have the ability to predict dividend payout. This research uses 54 firms listed in Indonesia Stock Exchanges (IDX) and 148 firms listed in Kuala Lumpur Stock Exchange (KLSE), which are selecting using purposive sampling method. Those selected firms published their financial statement during 2005 until 2010. The data obtained from the annual financial report for the companies in IDX and KLSE. The statistic method used to test on the research hypothesis is multiple regression method. Independent variables are earning management and corporate governance, and control variables are profitability, self finance ratio, firm size, firm growth and systematic risk while the dependent variable is dividend policy The results indicated that, profitability, systematic risk and firm size have significant impact on dividend payout in firms listed in IDX and profitability, systematic risk, firm size and firm growth have impact on dividend payout in firms listed in KLSE. Key words: earning management, corporate governance, profitability, self finance ratio, firm growth, systematic risk, firm size, dividend payout

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