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  • Repository Politeknik Negeri Batam
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    Pengaruh Corporate Governance Terhadap Dividend Payout Ratio Pada Perusahaan Manufaktur Di Bursa Efek Indonesia
    (Politeknik Negeri Batam, 2018-07-03) Christori, Jhon; Sulaksono Adi Wibowo, Seto
    Dividends are important things that investors pay attention to in the long terms. In this case, investors need to analyze well and correctly so as not wrong in terms of investment. With good management, it is expected that the board of directors can distribute dividends in accordance with the profits and ways that have been determined. The research is expected to help investors to be more observant in analyzing stocks by considering Corporate Governance as one of the factors influencing dividend payout. This study aims to provide empirical evidence of the influence of companies that do corporate governance to dividend payout ratio. The sample used in this study is a company listed on the Indonesia Stock Exchange in 2012, 2013, 2014, 2015, 2016. Corporate Governance is measured using Board Independence, Board Meeting, and Board Financial Expertise. The total sample of the company amounted to 729 companies for 5 years, but the sampling criteria in this study using purposive sampling that ad finally only left 216 companies that will be used for statistical testing. This research method uses simple linear regression with the help of IBM SPSS 22 test instrument. This research is tested by t test. The results of this study indicate that Board Independence, Board Meeting and Board Financial Expertise have no effect on dividend payout. The limitation of this research is the less long research period, the sample of research is only limited to the manufacturing company, and indirectly use proxy Corporate Governance score card in measuring Corporate Governance. Subsequent research can add to the study period, taking samples of data not only on manufacturing companies, using Corporate Governance score cards in measuring Corporate Governance, as well as adding other variables that affect the dividend payout for further testing.
  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Tax Avoidance Dan Board Diversity Terhadap Kinerja Perusahaan Dalam Perspektif Corporate Governance
    (Politeknik Negeri Batam, 2015-08-27) Putri, Resty Natalia; Kartikaningdyah, Ely
    The purpose of this research is to analyze the impact of tax avoidance and board diversity on corporate performance in the perspective of corporate governance. The research was conducted for non-financial firms listed on the Indonesia Stock Exchange period 2010 to 2013. In this research, tax avoidance is measured by Cash Effective Tax Rate (CETR), board diversity is measured by 3 proxies, i.e. age, educational background and tenure of the board of directors, and the performance of the company is measured by the Tobins Q ratio. Analysis of panel data with fixed effects model was used to analyze the influence of independent variables and the dependent variable. The results of this study indicate that the tax avoidance negatively affects the corporate performance and board diversity not affects the corporate performance.
  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Mekanisme Corporate Governance Terhadap Effective Tax Rate (Etr) (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia, 2010 – 2013)
    (Politeknik Negeri Batam, 2015-08-05) Wulandari, May; Septiari, Dovi
    This research purpose to analyze the effect of corporate governance mechanisms. Effective tax rate (ETR) is the dependent variable in this study. In measuring the effective tax rate (ETR) of the company can be calculated from the income tax expense (current tax expense) which is then divided by income before taxes. Corporate governance mechanisms are the board size, the proportion of independent board, institutional ownership, managerial ownership, and the internal audit committee which is an independent variable. Control variable in this research are debt, size, profitability. The sample of this research was 27 manufactur companies listed in Indonesia Stock Exchange for the years 2010 – 2013. This research used purposive sampling method. This study tested using panel data regression. Results from this research indicate that the board size, proportions of independent board, institutional ownership, and the internal audit committee has a significant effect on effective tax rate and while managerial share ownership has no effect on the effective tax rate.