THE EFFECT OF AUDIT QUALITY AND GOOD CORPORATE GOVERNANCE TOWARDS DIVIDEND POLICY IN PUBLIC COMPANIES IN INDONESIA

  • Tanggor Sihombing Universitas Pelita Harapan
  • Ronald Widono Universitas Pelita Harapan
DOI: https://doi.org/10.31937/akuntansi.v15i1.1973

Abstract

Abstract - The purpose of this study is to find the relationship between audit quality and good corporate governance (GCG) on dividend policy. Where the supervision provided by the company's independent auditors and independent board of commissioners has an impact on the returns received by investors in the form of dividends. The study was conducted using purposive sampling technique, taking 141 samples of non-financial public companies in Indonesia from the period of 2017-2019. The data were processed using the STATA program. The results of this study show evidence that the audit quality variable with the proxy of the Big 4 public accounting firm has a positive and significant effect on dividend policy. Which may be resulted from a better quality of supervision thus reducing agency conflicts. However, for the GCG variable, there is no evidence of an influence on dividend policy which may be resulted from different proxy variables.

Keywords: Audit Quality; Good Corporate Governance; Dividend Policy; Independent Commissioner

Downloads

Download data is not yet available.
Published
2023-06-30
How to Cite
Sihombing, T., & Widono, R. (2023). THE EFFECT OF AUDIT QUALITY AND GOOD CORPORATE GOVERNANCE TOWARDS DIVIDEND POLICY IN PUBLIC COMPANIES IN INDONESIA. Ultimaccounting Jurnal Ilmu Akuntansi, 15(1), 178-185. https://doi.org/https://doi.org/10.31937/akuntansi.v15i1.1973
Issue
Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike International License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

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 acknowledgement of its initial publication in this journal.