Article Sidebar

Download
PDF
Statistic
Read Counter : 338 Download : 8559

Main Article Content

Abstract

This research aims to explore the instability of the dividend distribution policy of listed companies on the Indonesian stock exchange. Researchers use several main variables as indicators to measure their impact on dividend policy. The samples used are 75 manufacturing companies. Data analysis technology uses descriptive statistical analysis and E Views 6. 0 as data processing tools. The results of this study show that the audit committee has a negative and insignificant influence on dividend policy. At the same time, independent committees, public interest, company size and profitability have a positive and significant impact on dividend policy.

Keywords

Corporate Governance Dividend Policy Evidence From Indonesia

Article Details

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Satria, H., Alamsyahbana, M. I., Chartady, R., Fauzi, F., & Saputra, N. C. (2021). Corporate Governance , Characteristics on Dividend Policy: Evidence From Indonesia. Ilomata International Journal of Tax and Accounting, 2(4), 323-331. https://doi.org/10.52728/ijtc.v2i4.364

References

  1. Afriani, F., Savitri, E., & Aprilia, R. (2013). Pengaruh Likuiditas, Leverage, Profitabilitas, Ukuran Perusahaan dan Growth Terhadap Kebijakan Dividen. Jurnal Manajemen STIE MDP, 3(1), 1–13. https://core.ac.uk/download/pdf/35319144.pdf
  2. Agustia, Y. P., & Suryani, E. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Jurnal ASET Akuntansi Riset, 10(1), 63–74. https://doi.org/https://doi.org/10.17509/jaset.v10i1.12571
  3. Ahmad, S., Akbar, S., Halari, A., & Shah, S. Z. (2021). Organizational non-compliance with principles-based governance provisions and corporate risk-taking. International Review of Financial Analysis, 78, 101884. https://doi.org/10.1016/j.irfa.2021.101884
  4. Ali, S., Hussain, N., & Iqbal, J. (2021). Corporate governance and the insolvency risk of financial institutions. The North American Journal of Economics and Finance, 55, 101311. https://doi.org/10.1016/j.najef.2020.101311
  5. Asiri, F. M., Sutrisno, & Andayani, W. (2018). The Influence of Ownership Structure and Company Characteristics of Dividend Policy with Sales Growth as Moderation Variable. South East Asia Journal of Contemporary Business, Economics and Law, 15(5), 252–260. https://seajbel.com/previous-issues/april-2018/vol-15-april-2018-issue-5/
  6. Dewata, E., Ardiani, S., Sandrayati, S., & Afsari, M. M. (2017). Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Pengadaan Barang dan Jasa Secara Elektronik (E-Procurement) Pada BUMN di PT Semen Baturaja (Persero) Tbk Palembang. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 5(2), 228. https://doi.org/10.30871/jaemb.v5i2.526
  7. Gyimah, D., Kwansa, N. A., Kyiu, A. K., & Sikochi, A. (Siko). (2021). Multinationality and capital structure dynamics: A corporate governance explanation. International Review of Financial Analysis, 76, 101758. https://doi.org/10.1016/j.irfa.2021.101758
  8. Lehn, K. (2021). Corporate governance and corporate agility. Journal of Corporate Finance, 66, 101929. https://doi.org/10.1016/j.jcorpfin.2021.101929
  9. Natasa, S., & Trisnawati, I. (2021). Pengaruh Karakteristik dan Tata Kelola Perusahaan Terhadap Manajemen Laba. Jurnal Manajemen Trisakti School of Management. https://repository.tsm.ac.id/media/338862-pengaruh-karakteristik-dan-tata-kelola-p-4084fe01.pdf
  10. Puspitaningtyas, Z., Prakoso, A., & Masruroh, A. (2019). Pengaruh Profitabilitas Terhadap Kebijakan Dividen Dengan Likuiditas Sebagai Pemoderasi. Jurnal Administrasi Bisnis, 9(3), 1. https://doi.org/10.35797/jab.9.3.2019.25120.1-17
  11. Sriayu, G. A. P. W., & Mimba, N. P. S. H. (2013). Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Disclosure. E-Jurnal Akuntansi Universitas Udayana, 5(2), 326–344. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/7052
  12. Sugiono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitatif dan R&D (I). Alfabeta.
  13. Tang, S. (2021). Analisis Faktor-Faktor yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan. AKUNTABEL: Jurnal Akuntansi Dan Keuangan, 18(1), 172–182. https://journal.feb.unmul.ac.id/index.php/AKUNTABEL/article/view/9403/1271
  14. Van Hoang, T. H., Przychodzen, W., Przychodzen, J., & Segbotangni, E. A. (2021). Environmental transparency and performance: Does the corporate governance matter? Environmental and Sustainability Indicators, 10, 100123. https://doi.org/10.1016/j.indic.2021.100123

Most read articles by the same author(s)