<![CDATA[ABSTRAKPenelitian ini menganalisis pengaruh struktur dan karakteristik dewan direksi dan komite audit terhadap kebijakan keputusan dividen perusahaan pada Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah permodelan regresi LS dan Regresi Logit. Permodelan regresi LS dilakukan untuk melihat pengaruh pengaruh struktur dan karakteristik dewan direksi dan komite audit terhadap kebijakan keputusan dividen perusahaan pada pembayaran dividen dan dividend payout ratio Perusahaan pada Bursa Efek Indonesia. Permodelan regresi Logit dilakukan untuk melihat pengaruh struktur dan karakteristik dewan direksi dan komite audit terhadap dividend decision Perusahaan pada Bursa Efek Indonesia. Kedua regresi tersebut diharapkan dapat saling mengkonfirmasi hasil regresi satu sama lain. Pada penelitian ini ditemukan bahwa jumlah direksi, komposisi direksi wanita, dan jumlah direksi independen secara signifikan mempengaruhi kecenderungan perusahaan untuk membayar dividen serta mempengaruhi tingkat dividend payout ratio.Kata kunci: Dividen, Dividend Payout Ratio, Corporate Governance. ABSTRACTThis study analyzes the structure and characteristics of the board of directors and audit committee against the policy of corporate dividend decisions on the Indonesia Stock Exchange. The method used in this study is LS regression modeling and logit regression. LS regression modeling is done to see the composition of the structure and characteristics of the board and audit committee against the dividend of the company's payment ratio and company’s dividend decision on the Indonesia Stock Exchange. Logit regression modeling is performed to see the composition and characteristics of the board of commissioners and audit committee on decisions of company dividends on the Indonesia Stock Exchange. The two regressions are expected to replace each other's regression results with each other. In this study it was found that the number of directors, the composition of female directors, and the number of independent directors had significant influence on companies to pay dividends and influence the rate of payment of dividend payment ratios.Keywords: Dividend, Dividend Payment Ratio, Corporate Governance]]>
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