Jurnal Eksplorasi Akuntansi (JEA)
Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Good Corporate Governance dan Kebijakan Dividen terhadap Kinerja Keuangan

Oktavira, Yolanda (Unknown)
Taqwa, Salma (Unknown)
Pebriyani, Dewi (Unknown)



Article Info

Publish Date
20 Nov 2024

Abstract

This research aims to prove and analyze the influence of good corporate governance and dividend policy on company financial performance. This research was conducted on insurance sub-sector companies on the Indonesia Stock Exchange. The data used is from 2017 to 2021. In this study, company performance is measured by Tobin's Q, while good corporate governance is measured by managerial ownership, size of the board of directors and audit committee. Apart from that, another variable used in this research is dividend policy. The data analysis technique used is multiple regression (OLS) and t-statistical testing. Based on the results of hypothesis testing, it was found that managerial ownership and dividend policy had a positive effect on company performance, while the size of the board of directors and audit committee had no effect on the financial performance of insurance sub-sector companies on the Indonesia Stock Exchange.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...