Ilomata International Journal of Tax and Accounting
Vol 2 No 4 (2021): October 2021

Corporate Governance , Characteristics on Dividend Policy: Evidence From Indonesia

Hendy Satria (Unknown)
Muhammad Isa Alamsyahbana (Unknown)
Rachmad Chartady (Unknown)
Fauzi Fauzi (Unknown)
Novi Chandra Saputra (Unknown)

Article Info

Publish Date
31 Oct 2021

Abstract

This research aims to explore the instability of the dividend distribution policy of listed companies on the Indonesian stock exchange. Researchers use several main variables as indicators to measure their impact on dividend policy. The samples used are 75 manufacturing companies. Data analysis technology uses descriptive statistical analysis and E Views 6. 0 as data processing tools. The results of this study show that the audit committee has a negative and insignificant influence on dividend policy. At the same time, independent committees, public interest, company size and profitability have a positive and significant impact on dividend policy.

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Journal Info
Ilomata International Journal of Tax and Accounting
Website

Abbrev

ijtc

Publisher

Yayasan Sinergi Kawula Muda

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...