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

  • Richo Diana Aviyanti 081234522231
  • David Kaluge
https://doi.org/10.29407/jae.v4i1.12633
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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).

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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

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