| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
MR, Dinar Nurul |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.date |
2021-01-22 |
|
| dc.date.accessioned |
2021-03-15T04:01:36Z |
|
| dc.date.available |
2021-03-15T04:01:36Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/26317 |
|
| dc.identifier |
10.29313/.v7i1.26317 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29534 |
|
| dc.description |
Abstract. A company must obtain a high profit in a comprehensive manner. This must be realized in order to be able to distribute dividends to shareholders consistently in order to fulfill obligations to investors. This study aims to determine the effect of dividends on earnings quality. In carrying out data collection, researchers used purposive sampling method, using predetermined criteria. The sample used in this study were 29 companies and 87 sample data on manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 observation period. The research method used is the verification method with a quantitative approach. Hypothesis testing was carried out using simple linear regression analysis with data processed using SPSS version 23 software. The results showed that the dividend variable has a significant effect in a positive direction on earnings quality. Suggestions for further researchers can replace the measurement of the variable with other proxies and for further research it is also expected to add other additional variables which are the factors that are expected to affect earnings quality Keywords: Dividends and Earnings QualityAbstrak. PeneIitian ini bertujuan untuk mengetahui pengaruh dividen terhadap kuaIitas laba. DaIam melakukan pengambiIan data peneIiti menggunakan metode purposive sampling, sehingga mendapatkan data sesuai dengan kriteria yang teIah ditetapkan. Sampel yang digunakan daIam penelitian ini sebanyak 29 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode pengamatan 2016-2018. Metode yang digunakan daIam penelitian ini adalah metode verivikatif dengan pendekatan kuantitatif. Pengujian hipotesis diIakukan dengan menggunakan analisis regresi sederhana, dan data dioIah menggunakan software SPSS versi 25. Hasil penelitian menunjukan bahwa variabel dividen berpengaruh terhadap kualitas Iaba. Saran bagi peneliti seIanjutnya dapat mengganti pengukuran dividen dengan proksi Iain dan menambah variabel independen yang memiliki pengaruh terhadap kualitas IabaKata Kunci : Dividen Dan Kualitas Laba |
|
| dc.format |
application/pdf |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/26317/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/26317/pdf_1 |
|
| dc.rights |
Copyright (c) 2021 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 304-306 |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 304-306 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v7i1 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Dividen Dan Kualitas Laba |
|
| dc.title |
Pengaruh Dividen terhadap Kualitas Laba |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
deskriptif verifikatif dengan pendekatan kuantitatif |
|