Jurnal Paradigma Akuntansi
Vol. 5 No. 1 (2023): Januari 2023

FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Annah Annah (Unknown)
Rousilita Suhendah (Unknown)

Article Info

Publish Date
22 Jan 2023

Abstract

This research aims at how the role of dividend payment, firm size, and family ownership on earnings quality on manufacturing company listed on Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 72 companies. Data processing techniques using multiple regression analysis what helped by Microsoft Office 2013 and Eviews 9.0 software. The results of this stude indicate that dividend payment has a significant and positive influence on earnings quality while firm size and family ownership has insignificant influence on earnings quality. The implication of this study is the company need to pay dividend to their investors to increase earnings quality which will bring a good signal for investors.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...