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Anita Ade Rahma
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Governors
Published by Information Technology and Science
ISSN : -     EISSN : 29625505     DOI : https://doi.org/10.47709/governors.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Governors is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the aims of the journal. The journal encompasses the full range of theoretical, methodological, and substantive debates in the area of corporate governance and corporate social responsibility. Contributions which address the link between different disciplines and/or implications for societal, organizational, or individual behavior are especially encouraged.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2026): April-July 2026 Issue" : 1 Documents clear
Corporate Governance Mechanisms and Dividend Policy: The Moderating Role of Disclosure Quality Winoto, Agustinus; Erum, Naila
GOVERNORS Vol. 5 No. 1 (2026): April-July 2026 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v5i1.7841

Abstract

This study is to investigate corporate governance mechanisms, specifically audit firm size, audit duration, and managerial ownership, as well as dividend policy, with the disclosure quality serving as a moderating factor. For the years 2020 to 2024, about 65 companies data were obtained from the financial statements of trading companies that were listed on the Indonesia Stock Exchange (IDX). Audits were performed on each and every one of the utilized financial statements. The information was collected through the use of purposive sampling, and it was then processed using SPSS. Using Fixed Effect Model, while the other criteria did not have any significant link with dividend policy, the data suggested that the size of the audit business did have a positive and large correlation with dividend policy. The outcomes of the moderation analysis indicated that the quality of the disclosure was substantial and had the potential to improve upon earlier findings.

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