PENGARUH CORPORATE GOVERNANCE DAN DIVIDEND PAYOUT RATIO PADA PERUSAHAAN BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2013- 2016)

AMANDA, ANDREAS (2021) PENGARUH CORPORATE GOVERNANCE DAN DIVIDEND PAYOUT RATIO PADA PERUSAHAAN BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2013- 2016). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh komite audit, komisaris independen, kepemilikan manajerial, dan dividen payout ratio terhadap nilai perusahaan yang diambil oleh auditor. Analisis ini menggunakan variabel independen yaitu komite audit, komisaris independen, kepemilikan manajerial, dan dividen payout ratio. Variabel dependennya adalah nilai perusahaan. Sampel penelitian ini adalah seluruh perusahaan makanan dan minuman yang terdaftar di BEI yang terdiri dari 14 perusahaan. Sampel dilakukan dengan metode purposivesampling. Pengumpulan data dilakukan denganmetode dokumentasi, dimana data yang tersedia telah dikumpulkan oleh pihak lain. Data yang digunakan merupakan data sekunder. Metode statistik menggunakan Analisis Regresi Linear Berganda, dengan pengujian hipotesis uji statistik t dan uji statistic f. Hasil penelitian ini menunjukkan bahwa (1) Komite audit tidak berpengaruh terhadap nilai perusahaan karena keberadaan komite audit bukan merupakan jaminan bahwa kinerja perusahaan akan semakin baik, (2) komisaris independen tidak berpengaruh terhadap nilai perusahaan karena penambahan jumlah anggota komisaris independen dimungkinkan hanya sekedar memenuhi ketentuan formal, (3) kepemilikan manajerialtidak berpengaruhterhadap nilai perusahaan karena rendahnya saham yang dimiliki oleh manajemen mengakibatkan pihak manajemen belum merasa ikut memiliki perusahaan, (4) dividen payout ratiotidak berpengaruhterhadap nilai perusahaan karena nilai perusahaan ditentukan hanya oleh kemampuan perusahaan menghasilkan labadari aset-aset perusahaan atau kebijakan investasinya. Kata Kunci : Komite Audit, Komisaris Independen, Kepemilikan Manajerial, Dividen Payout Ratio, Nilai Perusahaan ABSTRACT This study aims to empirically examine the effect of audit committees, independent commissioners, managerial ownership, and dividend payout ratios on firm value taken by auditors. This analysis uses independent variables namely audit committee, independent commissioner, managerial ownership, and dividend payout ratio. The dependent variable is the value of the company.The sample of this research is all food and beverage companies listed on the IDX which consist of 14 companies. The sample is carried out by purposive sampling method. Data collection is done by the method of documentation, where the available data has been collected by other parties. The data used is secondary data. The statistical method uses Multiple Linear Regression Analysis, by testing the statistical test hypothesis t and the statistical testf The results of this study indicate that (1) the audit committee has no effect on the value of the companybecause the existence of an audit committee is not a guarantee that the company's performance will be better, (2) Independent commissioners have no effect on company valuebecause the addition of the number of independent commissioners is only possible to fulfill formal requirements, (3) managerial ownership doesno effect on company valuebecause the low shares owned by management have resulted in management not feeling that they have a company, (4) dividend payout ratio does no effect on company valuebecause the value of the company is determined only by the company's ability to generate profits from the company's assets or investment policy. Keywords : Audit Committee, Independent Commissioner, Managerial Ownership, Dividend Payout Ratio, Company Value

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKamil, KrishnaUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Corporate Governance
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 16 Sep 2021 08:04
Last Modified: 16 Sep 2021 08:04
URI: http://repository.stei.ac.id/id/eprint/5153

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