Dinamika Akuntansi Keuangan dan Perbankan
Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015

ANALISIS DIVIDEN SEBAGAI INDIKATOR KUALITAS LABA STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Aprina Nugrahesthy Sulistya Hapsari (Unknown)
Steven Sindu Santoso (Unknown)

Article Info

Publish Date
22 Nov 2016

Abstract

The purpose of this research is to find out if the company which  paying big dividend have better earnings quality than companies that paying small or do not pay dividend. The number of data samples 87, from manufacturing companies specified consumer goods in year of 2011-2013. The result show that the company which  paying big dividend have better earnings quality and statistically significant. Keywords: Dividen, Kualitas Laba, Akrual

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Journal Info
Dinamika Akuntansi Keuangan dan Perbankan
Website

Abbrev

fe9

Publisher

Universitas Stikubank

Subject

Economics, Econometrics & Finance

Description

Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental ...