Diponegoro Journal of Accounting
Volume 8, Nomor 4, Tahun 2019

PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA

Vefon Hadamean (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Dwi Ratmono (Bisnis Universitas Diponegoro)



Article Info

Publish Date
15 Nov 2019

Abstract

This study aims to obtain empirical evidence about the affect of board size, proportion of independend board, intensity of meeting, institution ownership, managerial ownership, and  profitability to dividend policy in Indonesia companies. Dividend policy measured by using dividend yield. The population in this study is a company listed on the Indonesia Stock Exchange as an open company. It consists companies in all sectors which pay the dividend during 2015-2017. The amount of the sample used in this study were 387 sample. Data were analyzed using descriptive statistical analysis, multiple linear analysis by Newey-West method, classical assumption test and hypothesis test. The results of the analysis show that board size have a negative and significant effect on dividend yield. Corporate govenance such as proportion of independend board and intensity of meeting have no significant effect on dividend policy. Ownership structure such as institution ownership and managerial ownership have no significant effect on dividend policy. Profitability have no significant effect on dividend policy.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...