印尼上市公司多元化对派息率有影响吗?

Proceedings of the 5th International Conference on Accounting, Management and Economics Pub Date : 2021-02-09 DOI:10.4108/EAI.14-10-2020.2304265

A. Aslam

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引用次数: 3

摘要

。本研究旨在探讨2014-2016年印尼制造业上市公司的性别多样性。其次，了解董事会性别多样性对股利支付的影响。最后，研究董事会多元化的调节变量国有制对股利支付率的影响。本研究采用OLS回归分析。本文旨在探讨董事会多元化对股利支付率的影响。本研究表明，性别、国籍和任期多样性与股利支付呈正相关。此外，本研究发现，国有制积极调节了股息支付的性别和任期多样性。然而，国有制在调节国籍多样性对股利支付的影响时并不显著。

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Do Diversities on Board Affect to Dividend Payout Ratio in Indonesia?

. This study purpose to explore gender diversity of listed manufacturing firms from 2014-2016 in Indonesia. Secondly, to know the effect of board gender diversity on the dividend payments. Last, to investigate the effect of the moderating variable of state ownership in board diversity on dividend payout ratio. OLS regression analysis is used in this study. It aims to explore the effect of board diversity to dividend payout ratio. This research shows that gender, nationality, and tenure diversity is positively related to dividend payments. In addition, this study founds that state ownership positively moderated gender and tenure diversity on dividend payments. However, state ownership is not significant when moderate the effect of nationality diversity on dividend payments.

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Proceedings of the 5th International Conference on Accounting, Management and Economics

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