PEMBAYARAN DEVIDEN DAN KUALITAS LABA PERUSAHAAN Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014

Abstract

This study aims to examine the effect of dividend payment on the earnings quality of firms. This study used four dividend payment features is suspected to be a factor influence on the earnings quality of firms, that is the dividend payment status, dividend size, dividend changes, and dividend persistence. The sample in this study consisted of 66 manufacturing firms listed on the Indonesian Stock Exchange (ISE) for period 2011 until 2014. The sample was selected by purposive sampling method. The study hypothesis testing with multiple regression analysis method. The result shows that the dividend payment status, dividend size, and dividend changes have a positive effect on the earnings quality of firms. But, the dividend size doesn’t have positive effect on the earnings quality of firms.