Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen
Good Corporate Governance (GCG) is a guarantee that comes from the control system in a company which can be seen from the procedures of the independent board of commissioners (DKI), institutional ownership (KI), managerial ownership (KM), and audit committee (KA). Good governance can indicate that t...
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| Format: | Article |
| Language: | English |
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Universitas Mahasaraswati Denpasar
2024-12-01
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| Series: | Jurnal Inovasi Akuntansi |
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| Online Access: | https://e-journal.unmas.ac.id/index.php/jia/article/view/10263 |
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| author | Kadek Apriada Putu Riska Wulandari |
| author_facet | Kadek Apriada Putu Riska Wulandari |
| author_sort | Kadek Apriada |
| collection | DOAJ |
| description | Good Corporate Governance (GCG) is a guarantee that comes from the control system in a company which can be seen from the procedures of the independent board of commissioners (DKI), institutional ownership (KI), managerial ownership (KM), and audit committee (KA). Good governance can indicate that the company is able to ensure good management of the company's finances. Investment Opportunity Set is the value of the company which depends on the costs set by management for the future. If a company has many profitable investment opportunities, this will likely lead to a low dividend payout ratio. The population of this study was 84 food and beverage companies registered on the IDX. The sampling technique used was purposive sampling. The analysis technique used in this research is multiple linear regression. The results of this research show that managerial ownership, institutional ownership, audit committee, and investment opportunity set have a positive effect on dividend policy. Meanwhile, the board of commissioners has a negative influence on dividend policy. Further research can develop this research by using other variables which theoretically have an influence on dividend policy |
| format | Article |
| id | doaj-art-17c2a80ffb7f4f6b8bc8d7be4b20f082 |
| institution | Kabale University |
| issn | 2988-1536 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universitas Mahasaraswati Denpasar |
| record_format | Article |
| series | Jurnal Inovasi Akuntansi |
| spelling | doaj-art-17c2a80ffb7f4f6b8bc8d7be4b20f0822025-08-20T03:29:19ZengUniversitas Mahasaraswati DenpasarJurnal Inovasi Akuntansi2988-15362024-12-012216317410.36733/jia.v2i2.1026310966Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan DividenKadek Apriada0Putu Riska Wulandari1Universitas Mahasaraswati DenpasarUniversitas Hindu Negeri I Gusti Bagus SugriwaGood Corporate Governance (GCG) is a guarantee that comes from the control system in a company which can be seen from the procedures of the independent board of commissioners (DKI), institutional ownership (KI), managerial ownership (KM), and audit committee (KA). Good governance can indicate that the company is able to ensure good management of the company's finances. Investment Opportunity Set is the value of the company which depends on the costs set by management for the future. If a company has many profitable investment opportunities, this will likely lead to a low dividend payout ratio. The population of this study was 84 food and beverage companies registered on the IDX. The sampling technique used was purposive sampling. The analysis technique used in this research is multiple linear regression. The results of this research show that managerial ownership, institutional ownership, audit committee, and investment opportunity set have a positive effect on dividend policy. Meanwhile, the board of commissioners has a negative influence on dividend policy. Further research can develop this research by using other variables which theoretically have an influence on dividend policyhttps://e-journal.unmas.ac.id/index.php/jia/article/view/10263managerial ownershipinstitutional ownershipaudit committeeboard of commissionersinvestment opportunity set |
| spellingShingle | Kadek Apriada Putu Riska Wulandari Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen Jurnal Inovasi Akuntansi managerial ownership institutional ownership audit committee board of commissioners investment opportunity set |
| title | Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen |
| title_full | Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen |
| title_fullStr | Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen |
| title_full_unstemmed | Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen |
| title_short | Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen |
| title_sort | pengaruh good corporate governance dan investment opportunity set terhadap kebijakan dividen |
| topic | managerial ownership institutional ownership audit committee board of commissioners investment opportunity set |
| url | https://e-journal.unmas.ac.id/index.php/jia/article/view/10263 |
| work_keys_str_mv | AT kadekapriada pengaruhgoodcorporategovernancedaninvestmentopportunitysetterhadapkebijakandividen AT puturiskawulandari pengaruhgoodcorporategovernancedaninvestmentopportunitysetterhadapkebijakandividen |