Journal of Business Studies and Management Review
Vol. 4 No. 2 (2021): JBSMR, Vol.4 No.2, June 2021

THE EFFECT OF STOCK OWNERSHIP AND DIVIDEND POLICY ON EARNINGS QUALITY IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX

Oki Sania Riski (UIN Raden Fatah Palembang)
Rika Lidyah (The Faculty of IslamicEconomic and Business, UIN Raden Fatah)
Titin Hartini (The Faculty of IslamicEconomic and Business, UIN Raden Fatah)

Article Info

Publish Date
30 Jun 2021

Abstract

This study aims to determine the effect of stock ownership and dividend policy on earnings quality in companies listed on the Jakarta Islamic Index. This study uses a quantitative research method and uses panel data, combining time-series and cross-sectional data. The samples used in this study were eight companies registered in the Jakarta Islamic Index from 2015 to 2019. The data analysis technique in this study is multiple regression analysis using the SPSS 22 application. The results in this study indicate that partially institutional ownership has a significant effect on earnings quality, managerial ownership has a significant effect on the quality, and dividend policy has no effect on earnings quality.

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Journal Info
Journal of Business Studies and Management Review
Website

Abbrev

jbsmr

Publisher

Universitas Jambi

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

The aim of the Journal of Business Studies and Management Review (JBSMR)  is to be a unique journal in its provision of extraordinary services like quick and professional correspondence with authors, fair and comprehensive articles’ double-blind peer review, prompt results of reviews by our ...