Pengaruh board size, the board independence,ceo duality dan board meeting terhadap kebijakan deviden pada perusahaan sub-sektor perkebunan

Puput Pratitis, Felisitas Defung

Abstract


Tujuan dari penelitian ini adalah untuk menguji hubungan antara kebijkan deviden dengan dewan komisaris, komisaris independent, CEO duality, dan rapat dewan pada perusahaan sub sector perkebunan. Populasi penelitian ini adalah seluruh perusahaan sub sector perkebunan yang terdaftar di Bursa Efek Indenesia pada tahun 2014-2018. Seluruh data yang digunakan dalam penelitian merupakan data sekunder dan diambil dari laporan keuangan perusahaan sub sector perkebunan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Diperoleh sebanyak 16 perusahaan, akan tetapi hanya 14 perusahaan yang memenuhi kriteria untuk menjadi sampel dalam penelitian. Hasil empiris menunjukan bahwa adanya hubungan dewan komisaris berhubungan negative signifikan terhadap kebijakan deviden, sedangkan untuk komisaris independent, CEO duality, dan rapat dewan berpengaruh negative signifikan.

Keywords


Dewan komisaris; komisaris independent; ceo duality; rapat dewan; kebijakan deviden

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DOI: http://dx.doi.org/10.29264/jfor.v24i2.11088

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