Pengaruh Profitabilitas, Leverage, dan Growth Terhadap Kebijakan Dividen dengan Good Corporate Governance sebagai Variabel Intervening

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 23 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir


Hasil penelitian yang berbeda-beda mendorong peneliti untuk mengembangkan model yaitu pengujian terhadap profitabilitas, leverage, dan growth terhadap kebijakan dividen dan menambah variabel intervening yaitu good corporate governance karena sebagai perantara antara variabel independen terhadap kebijakan dividen. Dengan asumsi bahwa perusahaan yang sudah menerapkan tata kelola perusahaan yang baik maka akan memberikan pengaruh yang lebih kuat terhadap keputusan pembagian dividen kepada pemegang saham.

INDAH SULISTIYOWATI 

RATNA ANGGRAINI 

TRI HESTI UTAMININGTYAS

The purpose of this study is to prove the indirect effect of profitability measured by ROA (X1), leverage measured by DER (X2), and growth as measured by the growth of assets (X3) on dividend policy as measured by the dividend payout ratio (Y) through good corporate governance as measured by scores CGPI (X4). This research also adds control variables such as age and type of industrial companies. The population in this study are included in the rating companies CGPI 63 companies in 2006, 2007, and 2008 (pooled data). The sample selection is done with less use of purposive sampling techniques and criteria used by 31 companies selected. Analysis of the data used is multiple linear regression to identify independent variables that influence the dependent variable and path analysis to detect whether an indirect relationship through good corporate governance. The test results showed that partially or simultaneously all the independent variables and control variables didn’t have significant effect on dividend policy and the implementation of good corporate governance. The implementation of good corporate governance is also not proved influential as an intervening variable. 

Keywords: Profitability, Leverage, Growth, Good Corporate Governance, and Dividend Policy

PENGARUH CORPORATE GOVERNANCE PADA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 24 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir


Penelitian ini dilakukan untuk menguji kembali hubungan pengungkapan CSR dengan nilai perusahaan. Adanya hasil yang tidak konsisten dari penelitian-penelitian sebelumnya menyebabkan isu ini menjadi topik yang penting untuk diteliti. Penelitian ini berbeda dengan penelitian sebelumnya karena menggunakan corporate governance (CG) sebagai variabel pemoderasi. Corporate governance sebagai variabel pemoderasi dalam penelitian ini diharapkan dapat memperkuat hubungan pengungkapan CSR dengan nilai perusahaan.

NI WAYAN RUSTIARINI 

Universitas Mahasaraswati Denpasar

The corporate responsibility has to be based on triple bottom lines those are social, environmental, and financial. The corporate governance is represented with managerial ownership, institutional ownership, independent commissary proportion, and the member of audit committee as the moderating variable. This research is aimed to investigate the influence corporate social responsibility and corporate governance on firm value, and to study the influence of corporate governance toward corporate social responsibility and firm value in Indonesia Stock Exchange on 2008. Factor analysis and regression analysis are used to analyze the data. The result shows that corporate social responsibility and corporate governance influence on firm value. Corporate governance influenced on the relation between corporate social responsibility disclosure and firm value. Corporate governance variable is a moderating variable on the relation between corporate social responsibility disclosure and firm value. 

Keywords: audit committee, independent commissary, institusional ownership, managerial ownership.