Jurnal Ilmiah Akuntansi dan Bisnis
Vol 9 No 1 (2014)

REAL EARNINGS MANAGEMENT SEBAGAI PREDIKTOR RASIO PEMBAYARAN DIVIDEN DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN

Putu Sinta Ayu Diasari (Unknown)
I Gusti Ngurah Agung Suaryana (Unknown)

Article Info

Publish Date
10 Jan 2014

Abstract

ABSTRACTReal earnings management is one of important issue in earnings management activity. This study was to examine the influence of  real earnings management on firm’s value through dividend payout ratio (DPR) as intervening variable. The result of path analyst was an increase in real earnings management would decrease firm’s value. Real earnings management did not influence dividend payout ratio. Dividend payout ratio did not influence firm’s value. Dividend payout ratio (DPR) was not an intervening variable, because there was no influence of real earnings management to firm’s value through dividend payout ratio.Keywords : earnings management, DPR, firm’s values

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Journal Info
Jurnal Ilmiah Akuntansi dan Bisnis
Website

Abbrev

jiab

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...