Tata Kelola Perusahaan Tata Kelola Perusahaan dan Implikasinya Terhadap Kebijakan Pembayaran Dividen: Studi Kasus di Bursa Efek Indonesia
DOI:
https://doi.org/10.60036/jbm.568Keywords:
Tata Kelola Perusahaan, Kebijakan Pembayaran Dividen, Ukuran Dewan Komisaris, Independensi Dewan Komisaris, Frekuensi Rapat Dewan Komisaris, Kepemilikan Institusional, Kepemilikan ManajerialAbstract
Penelitian ini bertujuan untuk menyelidiki hubungan antara mekanisme tata kelola perusahaan dengan praktik pembayaran dividen yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Indonesia. Metodologi penelitian ini menggunakan data sekunder yang bersumber dari laporan tahunan perusahaan non-keuangan yang dipublikasikan oleh entitas non-keuangan yang terdaftar di Bursa Efek Indonesia dari tahun 2019 sampai dengan tahun 2023. Variabel independen yang dipertimbangkan dalam penelitian ini meliputi ukuran dewan komisaris, independensi dewan komisaris, frekuensi rapat dewan komisaris, kepemilikan institusional, dan kepemilikan manajerial. Teknik analisis dilakukan dengan regresi berganda menggunakan data dari 35 perusahaan dalam kurun waktu 2019– 2023. Hasil empiris menunjukkan bahwa perusahaan yang dikelola dengan baik, yang ditandai dengan dewan dan rapat yang terstruktur secara efektif, lebih cenderung mempertahankan kebijakan pembayaran dividen yang stabil dan berkelanjutan.
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