Pengaruh Good Corporate Governance dan Kebijakan Dividen terhadap Kinerja Keuangan

This research aims to prove and analyze the influence of good corporate governance and dividend policy on company financial performance. This research was conducted on insurance sub-sector companies on the Indonesia Stock Exchange. The data used is from 2017 to 2021. In this study, company performance is measured by Tobin's Q, while good corporate governance is measured by managerial ownership, size of the board of directors and audit committee. Apart from that, another variable used in this research is dividend policy. The data analysis technique used is multiple regression (OLS) and t-statistical testing. Based on the results of hypothesis testing, it was found that managerial ownership and dividend policy had a positive effect on company performance, while the size of the board of directors and audit committee had no effect on the financial performance of insurance sub-sector companies on the Indonesia Stock Exchange.

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Publication Details

Journal
JURNAL EKSPLORASI AKUNTANSI
Published
2024-11-20
DOI
https://doi.org/10.24036/jea.v6i4.1376
Primary Topic
Financial Analysis and Corporate Governance
Type
article
Field-Weighted Citation Impact
0.00
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article

Pengaruh Good Corporate Governance dan Kebijakan Dividen terhadap Kinerja Keuangan

Salma Taqwa, Yolanda Oktavira
JURNAL EKSPLORASI AKUNTANSI
Financial Analysis and Corporate Governance
article

Pengaruh Good Corporate Governance dan Kebijakan Dividen terhadap Kinerja Keuangan

Salma Taqwa, Yolanda Oktavira
article en

Abstract

This research aims to prove and analyze the influence of good corporate governance and dividend policy on company financial performance. This research was conducted on insurance sub-sector companies on the Indonesia Stock Exchange. The data used is from 2017 to 2021. In this study, company performance is measured by Tobin's Q, while good corporate governance is measured by managerial ownership, size of the board of directors and audit committee. Apart from that, another variable used in this research is dividend policy. The data analysis technique used is multiple regression (OLS) and t-statistical testing. Based on the results of hypothesis testing, it was found that managerial ownership and dividend policy had a positive effect on company performance, while the size of the board of directors and audit committee had no effect on the financial performance of insurance sub-sector companies on the Indonesia Stock Exchange.

JURNAL EKSPLORASI AKUNTANSIVol. 6(4)
State University of Padang (ID)
Openalex Percentile: Top 64%
Financial Analysis and Corporate Governance
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