ANALISIS HUBUNGAN PEMBAYARAN DIVIDEN TERHADAP KUALITAS LABA STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2015)

Abstract

This study aims to examine the influence of dividend payment on earnings quality. Dividend payment divided into four features, they are dividen-paying status, the amount of dividend, the amount rise of dividend, and dividend persistence. This study uses four control variables, they are firm size, firm's maturity, debt structure and internal growth prospect. The population in this study consist of all listed firms in Indonesia Stock Exchange in years 2015. Sampling method in this study is purposive sampling. The criteria are manufacturing firms listed on the Indonesia Stock Exchange in 2015, Not a new manufacturing firms doing an IPO by 2015 , The financial statements of manufacturing firms that are in rupiah currency, manufacturing firms with total positive equity, firms has complete data for the measurement of all variables. The total sample in this study are 91 firms. Analysis technique that used in this study is multiple regression. The empirical result of this study show that dividend-paying status, the amount of dividend ,the amount rise of dividend, and persistence dividend have positively and significant influenced on earning quality.