PENGARUH DIVERSITAS JENDER DAN UKURAN DEWAN TERHADAP DIVIDEND PAYOUT
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Abstract
The purpose of this research is to empirically prove how gender diversity and the size of the board have an impact on the dividends paid to investors in manufacturing companies. This research uses a descriptive quantitative approach. This research sample is secondary data from the annual report of manufacturing companies for the 2016-2019 period. The software used in this research is the eviews 10 program. This research provides the following results: (1) that the gender diversity of board members in manufacturing companies does not affect dividend payments; and (2) the size of the board of directors in manufacturing companies does not affect dividend payments/dividend payments in manufacturing companies. The implication of this research is to give advice to companies to recruit more board members to force companies to better protect and prioritize the interests of shareholders through cash disbursement in the form of dividends, so that they will be able to attract investors to invest. Contribute by increasing knowledge related to research on what things encourage dividend payments to investors. These factors include gender diversity and the size of the company's board members.
Tujuan riset ini adalah membuktikan secara empiris bagaimana keragaman gender dan ukuran anggota dewan berdampak terhadap dividen yang dibayarkan untuk investor perusahaan manufaktur. Riset ini memakai metode deskriptif pendekatan kuantitatif. Sampel riset ini berupa data sekunder dari laporan tahunan perusahaan manufaktur periode 2016-2019. Perangkat lunak yang digunakan riset ini adalah program eviews 10. Riset ini memberikan hasil: (1) bahwa keragaman gender anggota dewan di perusahaan manufaktur tidak mempengaruhi pembayaran dividen; dan (2) ukuran dewan direksi pada perusahaan manufaktur tidak mempengaruhi pembayaran dividen/pembayaran dividen pada perusahaan manufaktur. Implikasi riset ini yaitu memberikan saran ke perusahaan untuk merekrut banyak anggota dewan untuk memaksa perusahaan lebih melindungi dan mengutamakan kepentingan pemegang saham melalui pencairan kas dalam bentuk deviden, sehingga akan mampu menarik investor untuk berinvestasi. Berkontribusi dengan menambah pengetahuan terkait riset mengenai hal-hal apa saja yang mendorong pembayaran dividen kepada investor. Faktor-faktor tersebut meliputi keragaman gender dan ukuran anggota dewan perusahaan.
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References
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