ANALISIS PENGARUH DIVIDEN TERHADAP INDIKATOR KUALITAS LABA

FAUZIAH , Lita and KUSUMADEWI, Karlina Aprilia (2019) ANALISIS PENGARUH DIVIDEN TERHADAP INDIKATOR KUALITAS LABA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aims to examine the relationship between dividend and earnings quality. This research examine four dividend features: dividend-paying status, dividend size, dividend changes, and dividend persistence. The samples consist of 74 firms from the manufacturing industry in the years 2014-2016. Multiple regression is used for testing hypotheses. The results show that dividendpaying status, dividend size, dividend increase, and persistence in dividend payment have significant positive association with earnings quality. Overall, the results show that dividend-paying status, dividend size, increase in dividend size, and persistence in dividend payment are indicators or signals of higher earnings quality. This study examines only the manufacturing firms listed on the Indonesia Stock Exchange.

Item Type:Thesis (Undergraduate)
Additional Information:Earnings Quality, Dividend Changes, Dividend Persistence, Dividend Size, Dividend Paying Status.
Uncontrolled Keywords:Earnings Quality, Dividend Changes, Dividend Persistence, Dividend Size, Dividend Paying Status.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:72495
Deposited By:INVALID USER
Deposited On:09 May 2019 11:07
Last Modified:09 May 2019 11:07

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