Pengaruh kualitas audit dan good corporate governance terhadap kebijakan dividen di Indonesia

Widono, Ronald (2020) Pengaruh kualitas audit dan good corporate governance terhadap kebijakan dividen di Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari studi ini adalah untuk menemukan kaitan antara kualitas audit dan good corporate governance (GCG) terhadap kebijakan dividen. Dimana pengawasan yang disediakan oleh auditor dan dewan komisaris independen perusahaan memiliki dampak terhadap imbal hasil yang diterima oleh investor berupa dividen. Studi dilakukan dengan teknik pengambilan purposive sampling, dengan mengambil 141 sampel perusahaan terbuka non-keuangan di Indonesia dari tahun 2017-2019. Data diolah dengan menggunakan program STATA. Hasil studi ini menunjukkan bukti bahwa variabel kualitas audit dengan proksi kantor akuntan publik big 4 memiliki pengaruh positif dan signifikan terhadap kebijakan dividen. Namun untuk variabel GCG belum ditemukan bukti adanya pengaruh terhadap kebijakan dividen./ The purpose of this study is to find the relationship between audit quality and good corporate governance (GCG) on dividend policy. Where the supervision provided by the company's independent auditors and independent board of commissioners has an impact on the returns received by investors in the form of dividends. The study was conducted using purposive sampling technique, taking 141 samples of non-financial public companies in Indonesia from the period of 2017-2019. The data were processed using the STATA program. The results of this study show evidence that the audit quality variable with the proxy of the Big 4 public accounting firm has a positive and significant effect on dividend policy. However, for the GCG variable, there is no evidence of an influence on dividend policy.

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