Diponegoro Journal of Accounting
Volume 9, Nomor 4, Tahun 2020

PENGARUH CORPORATE GOVERNANCE, MODEL BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN

Daniel Ranbon Bungaran M (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Totok Dewayanto (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
08 Oct 2020

Abstract

The purpose of this study is to examine the impact of corporate governance, business model and firm characteristic that are proxied using  firm size, firm profitability, firm growth on dividend policy in Indonesia. The independent variable is corporate governance,  firm profitability, firm growth and business model Disclosure while the dependent variable is dividend policy and firm size is used as a control variable in this study. The data that was used in this research was secondary data from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and selected by using purposive sampling method. A linear-multiple regression analysis was used to test the hypothesis of this study.               The results showed that corporate governance and firm size does not have significant effect to dividend. On the other hand, firm profitability and business model has a positive and significant effect, while firm growth has a negative and 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 ...