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Pengaruh Karakteristik Dewan Direksi Terhadap Kebijakan Dividen Pada Bank Umum Syariah di Indonesia Periode Tahun 2011-2022 Tazqy, Recha; Setiawan; Arshad, Destian
Journal of Applied Islamic Economics and Finance Vol. 4 No. 3 (2024): Journal of Applied Islamic Economics and Finance (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i3.6021

Abstract

This study aims to determine the effect of board characteristics on dividend policy at Islamic commercial banks in Indonesia for the period 2011-2022. The method used is descriptive-quantitative using Stata MP 2017. The type of data used is secondary data. The purposive sampling method is used to identify 16 Islamic commercial banks in Indonesia that meet the criteria. The model chosen is REM (Random Effect Model). The hypothesis results show that the characteristics of the board of directors simultaneously have a significant effect on dividend policy. And partially shows that the variable size of the board of directors has a positive effect on dividend policy, the variable educational background of the board of directors has a negative effect on dividend policy, while the variable proportion of female directors, the variable age of the board of directors and the variable tenure of the board of directors have no effect on dividend policy.
Ownership Structure and Dividend Choices in The Context of Islamic Banking: A Case Study of Indonesia Handhayani, Fathimah Tri; Tazqy, Recha; Handayani, Salvia Suci; Nuryanti, Yuni; Ruhana, Nafisah; Setiawan, S
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.4015

Abstract

Purpose: This research explores the factors influencing dividend policies based on ownership structure in Islamic Commercial Banks in Indonesia during the period of 2012-2022. Methodology: The sample of this research consists of 16 Islamic Commercial Banks operating in Indonesia and uses secondary data which is analyzed using logistic regression. Results: The results of this research indicate that government ownership has a positive effect on dividend policy. On the other hand, institutional ownership does not affect dividend payment decisions in Islamic Commercial Banks in Indonesia. Applications/Originality/Value: The differences in this research are in the research object, research time, and variables used.