Dapatkah Institutional Ownership, Good Corporate Governance dan Kebijakan Dividen Mereduksi Indikasi Praktik Ekspropriasi? Bukti pada Perusahaan Manufaktur di Indonesia

Authors

  • Richo Diana Aviyanti 081234522231
  • David Kaluge

DOI:

https://doi.org/10.29407/jae.v4i1.12633

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh institutional ownership, good corporate governance dan kebijakan dividen dalam mereduksi indikasi ekspropriasi. Teknik analisis data dalam penelitian ini menggunakan regresi liniear berganda. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 dan pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa institutional ownership, good corporate governance dan kebijakan dividen (DPR) berpengaruh negatif terhadap indikasi praktik ekspropriasi. Hasil tersebut berarti institutional ownership, good corporate governance dan kebijakan dividen (DPR) dapat mereduksi indikasi praktik ekspropriasi yang dijelaskan pada teori keagenan tipe II.

Kata Kunci: Ekspropriasi, institutional ownership, good corporate governance, kebijakan dividen dan Dividen Payout Ratio (DPR).

Downloads

PlumX Metrics

Published

2019-03-01

How to Cite

Aviyanti, R. D., & Kaluge, D. (2019). Dapatkah Institutional Ownership, Good Corporate Governance dan Kebijakan Dividen Mereduksi Indikasi Praktik Ekspropriasi? Bukti pada Perusahaan Manufaktur di Indonesia. JAE (JURNAL AKUNTANSI DAN EKONOMI), 4(1), 32–45. https://doi.org/10.29407/jae.v4i1.12633

Issue

Vol. 4 No. 1 (2019): JURNAL AKUNTANSI DAN EKONOMI

Section

Volume 4 No 1 Tahun 2019

License

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License