AKRUAL: Jurnal Akuntansi
Vol 5, No 2: AKRUAL: Jurnal Akuntansi (April 2014)

Pengaruh Corporate Governance Dan Manajemen Laba Terhadap Kebijakan Dividen

Dwiati, Agustina Ratna (Unknown)
Effendi, Muhammad Bisyri (Unknown)

Article Info

Publish Date
13 Apr 2014

Abstract

AbstractThe aim of this study is to test the impact of corporate governance and investment opportunity set toward dividend policy with earnings management as intervening variable. The sample of this study is non-financial firms listed in Indonesia Stock Exchange and also a member of Corporate Governance Perception Index on 2012 and 2013. The method that used in this study is multiple regression. The results showed that company with strong corporate governance really cared about shareholders interests by giving high dividend for them. Meanwhile, earnings management has no impact toward dividend policy.

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Journal Info
AKRUAL: Jurnal Akuntansi
Website

Abbrev

aj

Publisher

Universitas Negeri Surabaya

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...