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

  • Aprina Nugrahesthy Sulistya Hapsari
  • Steven Sindu Santoso

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

Published
2016-11-22
How to Cite
Hapsari, A. N. S. and Sindu Santoso, S. (2016) “ANALISIS DIVIDEN SEBAGAI INDIKATOR KUALITAS LABA STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA”, Dinamika Akuntansi Keuangan dan Perbankan, 4(2). Available at: https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/4590 (Accessed: 14November2024).
Issue
Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015
Section
Articles