FIKI, Fiki and JANUARTI, Indira (2017) PENGARUH PEMBAYARAN DIVIDEN TERHADAP KUALITAS LABA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.
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This study aims to examine the influence of dividend payment on earnings quality. Measuring the quality of earnings in this study is proxied by the ADA (Absolute Value of performanced-Adjusted Dicretionary Accruals) which is based on research Kothari (2005). This study uses four control variables, they are firm size, external growth prospect, internal growth prospect, and debt structure. The population in this study consist of all listed firms in Indonesia Stock Exchange in years 2011-2015. Sampling method in this study is purposive sampling. The criteria are manufacturing industry, firm's financial statements reported in rupiah currency, firms with positive total equity, firms has complete data for all variables measurement, and companies that pay cash dividends. The total sample in this study are 203 sample. Analysis technique that used in this study is multiple regression. The empirical result of this study show that dividend payment have no effect on earnings quality as indicated by higher ADA. It means, companies that pay dividends have lower earnings quality.
|Item Type:||Thesis (Undergraduate)|
|Additional Information:||earnings quality, dividend payment, and ADA (Absolute Value of Performanced-Adjusted Dicretionary Accruals)|
|Uncontrolled Keywords:||earnings quality, dividend payment, and ADA (Absolute Value of Performanced-Adjusted Dicretionary Accruals)|
|Subjects:||H Social Sciences > H Social Sciences (General)|
|Divisions:||Faculty of Economics and Business > Department of Accounting|
|Deposited By:||Mr. Perpustakaan Fakultas Ekonomi|
|Deposited On:||19 Dec 2017 10:09|
|Last Modified:||19 Dec 2017 10:20|
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