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

SULISTIYOWATI, INDAH and ANGGRAINI, RATNA and UTAMININGTYAS, TRI HESTI Pengaruh Profitabilitas, Leverage, dan Growth Terhadap Kebijakan Dividen dengan Good Corporate Governance sebagai Variabel Intervening. Pengaruh Profitabilitas, Leverage, dan Growth Terhadap Kebijakan Dividen dengan Good Corporate Governance sebagai Variabel Intervening.

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Abstract

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.

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