Pengaruh Inflasi, Good Corporate Governance dan Investment Opportunity Set Terhadap Kebijakan Dividen pada Perusahaan Food And Beverage yang Terdaftar di BEI Tahun 2019-2023

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Pengaruh Inflasi, Good Corporate Governance, dan Investment Opportunity SET Terhadap Kebijakan Dividen pada perusahaan Food And Beverage Yang Terdaftar Di BEI Tahun 2019- 2023. Sampel dalam penelitian ini sebanyak 35 pengambilan data menggunakan annual report Perusahaan. Pengambilan sampel menggunakan teknik purprove sampling dengan tingkat signifikasi yang digunakan 0,05. Berdasarkan hasil penelitian menunjukkan bahhwa Inflasi Berpengaruh positif dan signifikan terhadap Kebijakan Dividen, Good Corporate Governance berpengaruh positif dan signifikan terhadap Kebijakan Dividen, Investment Opportunity SET berpengaruh positif dan signifikan terhadap Kebijakan Dividen. Hasil penelitian Inflasi, Good Corporate Governance, dan Investment Opportunity SET berpengaruh secara simultan dan signifikan terhadap Kebijakan Dividen dengan nilai Fhitung sebesar 29.025 > nilai Ftabel sebesar 2.91. Nilai Adjusted R Square yang diperoleh dari hasil pengujian koefisien determinan (R2) terhadap kebijakan dividen adalah 0.712 artinya 71.2% dapat dijelaskan oleh Inflasi, Good Corporate Governance, Investment Opportunity Set. Sedangkan sisanya sebesar 28.8% dapat dijelaskan oleh faktor lain yang tidak diteliti dalam penelitian ini. This research aims to determine the influence of inflation, good corporate governance and investment opportunity SET on dividend policy in food and beverage companies listed on the IDX in 2019-2023. The sample in this study consisted of 35 people whose data was collected using the company's annual report. Sampling used a purposive sampling technique with a significance level of 0.05. Based on the research results, it shows that Inflation has a positive and significant effect on Dividend Policy, Good Corporate Governance has a positive and significant effect on Dividend Policy, Investment Opportunity SET has a positive and significant effect on Dividend Policy. The research results of Inflation, Good Corporate Governance, and Investment Opportunity SET simultaneously and significantly influence Dividend Policy with an Fcount value of 29.025 > an Ftable value of 2.91. The Adjusted R Square value obtained from the results of testing the determinant coefficient (R2) on dividend policy is 0.712, meaning that 71.2% can be explained by Inflation, Good Corporate Governance, Investment Opportunity Set. Meanwhile, the remaining 28.8% can be explained by other factors not examined in this study.