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PENGARUH PROPORSI KOMITE AUDIT INDEPENDEN DAN FREKUENSI PERTEMUAN KOMITE AUDIT TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PADA TAHUN 2014-2016

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ABSTRACT THE EFFECT OF THE PROPORTION OF THE INDEPENDENT AUDIT COMMITTEE AND THE FREQUENCY OF AUDIT COMMITTEE MEETINGS ON PAYOUT RATIO DIVIDENDS IN BANKING COMPANIES LISTED IN THE EXCHANGE OF INDONESIA EFFECTS IN 2014-2016 Arranged by : Philip Weros This study was conducted to determine the effect of the proportion of the Independent Audit Committee and Frequency of Audit Committee Meetings and their effects on the Dividend Payout Ratio in Banking companies listed on the Indonesia Stock Exchange in 2014-2016. The author uses descriptive methods with a quantitative approach, with data obtained from the annual reports of banking companies listed on the Indonesia Stock Exchange in 2014-2016. Analysis of the data used by the author is the analysis of correlation coefficients, analysis of the coefficient of determination, partial and simultaneous significance tests with α = 0.05, simple linear regression analysis, and multiple regression analysis. Based on the results of the partial significance test on the Independent Audit Committee Proportion (X1) on Dividend Payout Ratio (Y) with a significant value of 0.691> 0.05 which means that H0 is accepted and Ha is rejected, which means that the proportion of Independent Audit Committees does not significantly affect the Dividend Payout Ratio. Based on the results of the partial significance test on the Audit Committee Meeting Frequency (X2) on the Dividend Payout Ratio (Y) with a significant value of 0.761> 0.05 which means H0 is accepted and Ha is rejected which means the Audit Committee Meeting Frequency does not significantly affect the Dividend Payout Ratio (Y) Based on the results of the significance test simultaneously on the Independent Audit Committee Proposal (X1) and the Audit Committee Meeting Frequency (X2) on the Dividend Payout Ratio (DPR) with a significant value of 0.888 <0.05 which means H0 is accepted and Ha is rejected which means there is no influence significant from the proportion of the Independent Audit Committee and the Frequency of the Audit Committee Meeting together (simultaneous) to the Dividend Payout Ratio (DPR). Keywords: Proportion of the Independent Audit Committee, Frequency of Audit Committee Meetings, and Dividend Payout Ratio