Pengaruh Corporate Governance Terhadap Dividen (Studi pada Bank yang Terdaftar di BEI Tahun 2011-2014)
Abstract: The test aimed to
examine the effect of corporate governance towards dividend using three
controlling variables are profitability (ROA), BOPO, and bank growth. In order
to measure banking corporate governance practice in Indonesia, the measurement
criteria of good corporate governance developed by Mahdan (2010) is used. The
samples used in this research are banks listed in Indonesian Stock Exchange
period 2011-2014 were selected using purposive sampling with criteria of banks
registered on the Indonesian Stock Exchange during the research period, which
pay the dividend as well as publish the annual statement during the period of
research. Based on these criteria, there are 36 research samples obtained. To
test the hypothesis proposed in this study, researcher used multiple regression
analysis. The result shows that corporate governance does not generate
significant effect towards dividend. The results also indicate that the outcome
theory applies in Indonesia in connection with the implementation of corporate
governance. In addition, the result of this study indicate that three
controlling variables were tested, only the profitability variable (ROA) that
significantly influenced the dividend.
Penulis: Yefni
Kode Jurnal: jpakuntansidd160634
