Open AccessCorporate Governance , Characteristics on Dividend Policy: Evidence From Indonesia
Author(s) -
Hendy Satria,
Muhammad Isa Alamsyahbana,
Rachmad Chartady,
Fauzi Fauzi,
Novi Chandra Saputra
Publication year - 2021
Publication title -
ilomata international journal of tax and accounting
Language(s) - English
Resource type - Journals
eISSN - 2714-9846
pISSN - 2714-9838
DOI - 10.52728/ijtc.v2i4.364
Subject(s) - dividend policy , stock exchange , profitability index , audit committee , corporate governance , dividend , accounting , business , descriptive statistics , audit , finance , statistics , mathematics
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.