The Influence of Gender Diversity of Commissioners, Independent Commissioners, Size of the Board of Commissioners and Size of the Audit Committee on Dividend Policy in Manufacturing Companies in 2020/2024

The characteristics of ownership or leadership in a company, become one of the centers of investor attention, especially in decisions related to dividends. This study examines the influence of the characteristics of the board of commissioners on dividend policy in manufacturing companies that have become public companies. The research approach uses quantitative methods, using financial statements and annual reports in the IDX 2020-2024 index as secondary data. It was then tested using the EViews12 application, and it was found that the characteristics of the board of commissioners, namely gender diversity and the size of the board of commissioners as well as the size of the audit committee, had a significant positive effect on policy but it was found that the results of the independent board had no effect on the dividend policy.