Email this article Pengaruh komisaris independen dan deviden payout terhadap free cash flow, deviden payout sebagai variabel intervening pada perusahaan sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia
Abstract
Studi ini menganalisis dengan menggunakan sampel sebanyak 14 perusahaan di sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2017 dengan menggunakan teknik Purposive Sampling. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai dampak variabel iindependen yaitu Komisaris Independen dan Deviden Payout. Alat yang digunakan dalam penelitian ini adalah regresi data panel dan statistic deskriptif. Hasil penelitian ini menunjukan: (1) Komisaris Independen berpengaruh positif signifikan terhadap Free Cash Flow, (2) Komisaris Independen berpengaruh positif signifikan terhadap Deviden Payout, (3) Deviden Payout berpengaruh positif signifikan terhadap Free Cash Flow, (4) Deviden Payout tidak Memediasi antara Komisaris Independen Terhadap Free Cash Flow.
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References
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DOI: https://doi.org/10.30872/jimm.v8i1.9759
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