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All Journal E-JURNAL AKUNTANSI
Sari Dewi
Fakultas Bisnis dan Manajemen Universitas Internasional Batam, Indonesia
Economics, Econometrics & Finance

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Corporate Governance on Dividend Policy and Firm Value in LQ45 Index Companies Erna Wati; Julianto Julianto; Sari Dewi
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i07.p11

Abstract

This study aims to analyze the effect of corporate governance, which includes family, institutional, managerial, and foreign ownership, on dividend policy and firm value, as well as the moderating role of independent directors in LQ45 companies. Purposive sampling method is used to select 43 LQ45 companies as research samples. The analysis method used is multiple linear regression analysis using data from the annual reports of companies listed on the Indonesia Stock Exchange (IDX). The findings of this study state that institutional ownership has a significant negative effect on dividend policy, with the independent director variable as a moderating variable. In addition, this study also shows that there is no effect of corporate governance through dividend policy as a mediating variable on firm value. Keywords: Corporate Governance; Dividend Policy; Firm Value; Ownership Structure.
Co-Authors Erna Wati Julianto Julianto