PENGARUH KARAKTERISTIK DEWAN KOMISARIS, UKURAN PERUSAHAAN, PROFITABILITAS DAN ARUS KAS BEBAS TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2020)

WIBOWO, ARI (2022) PENGARUH KARAKTERISTIK DEWAN KOMISARIS, UKURAN PERUSAHAAN, PROFITABILITAS DAN ARUS KAS BEBAS TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2020). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of the characteristics of the board of commissioners, firm size, profitability and free cash flow on the company's dividend policy. The study used a purposive sampling method, using the SPSS application, the research sample was set at 180 companies in manufacturing companies listed on the Indonesia Stock Exchange in the period 2018 to 2020. The analytical methods used were normality test, heteroscedasticity test, autocorrelation test, multicollinearity, coefficient determination test, linear regression analysis and t test. The results of the t-test show that the characteristics of the commissioners have various effects. The number of commissioners and free cash flow have a positive effect on dividend policy, however, gender representation on the board of commissioners has a negative effect on dividend policy. While other variables, the proportion of independent commissioners, company size and profitability have no effect on the company's dividend policy. Keyword : Dividen, Board of Commissioners, Profitabilitas, Company Size, Free Cash Flow Penelitian ini bertujuan menganalisis pengaruh karakteristik dewan komisaris, ukuran perusahaan, profitabilitas dan arus kas bebas terhadap kebijakan dividen perusahaan. Penelitian menggunakan metode purposive sampling, dengan menggunakan aplikasi SPSS sampel penelitian ditetapkan sebanyak 180 perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2018 hingga tahun 2020. Metode analisis yang digunakan adalah uji normalitas, uji heteroskedastisitas, uji autokolerasi, multikolinearitas, koefisien uji determinasi, linier analisis regresi dan uji t. Hasil penelitian Uji t menunjukkan bahwa karakteristik komisaris mempunyai pengaruh beragam. Jumlah dewan komisaris dan Arus Kas Bebas berpengaruh positif terhadap kebijakan dividen, meskipun begitu Keterwakilan Gender di Dewan Komisaris memiliki pengaruh negatif terhadap kebijakan dividen. Sedangkan variabel lainnya Proporsi Komisaris Independen, ukuran perusahaan dan profitabilitas tidak mempunyai pengaruh terhadap kebijakan dividen perusahaan.. Kata Kunci : Dividen, Dewan Komisaris, Profitabilitas, Ukuran Perusahaan, Arus Kas Bebas

Item Type: Thesis (S2)
Call Number CD: CD/555. 23 014
Call Number: TA/55/23/030
NIM/NIDN Creators: 55519110091
Uncontrolled Keywords: Dividen, Dewan Komisaris, Profitabilitas, Ukuran Perusahaan, Arus Kas Bebas
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: MILA RISKA
Date Deposited: 31 May 2023 03:20
Last Modified: 31 May 2023 03:27
URI: http://repository.mercubuana.ac.id/id/eprint/77833

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