Dinamika Kebijakan Dividen: Peran Good Corporate Governance, Gender Diversity, dan Tantangan Financial Distress

Wafdulloh, M. Yusril
Soufyan, Dara Anggreka
Rahmazaniati, Linda
Amri, Abrar
Risnafitri, Hafizhah

Akbis: Media Riset Akuntansi dan Bisnis
JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025

The aim of this research was to investigate how company dividend policy is affected by financial crisis, gender diversity, and sound corporate governance. A sample of manufacturing firms listed between 2019 and 2023 on the Indonesia Stock Exchange is used in this study. Twenty-two businesses that operated for five years made up the study's sample size. There were 109 research observations, including one data outlier. Purposive sampling was the technique employed. Panel data regression analysis on Eviews 13 was utilized for hypothesis testing in this work. The results of the study demonstrate that while financial crisis has no bearing on company dividend policy, gender diversity and good corporate governance do.