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All Journal Monex: Journal of Accounting Research JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Abdimas Sangkabira Journal of Law, Education and Business Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Eni Indriani
Universitas Mataram
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Dividend Persistence on Earnings Management with Board of Directors Characteristics as a Moderating Variable Ni Nyoman Tri Sulensi Putri; Eni Indriani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3073

Abstract

Earnings management is an important issue that can affect the quality of earnings information presented to stakeholders. Consistent dividend payments can constrain opportunistic managerial behavior, as maintaining consistent dividend distribution requires a firm's ability to sustain its performance and cash flow in subsequent periods. This study aims to examine and analyze the effect of dividend persistence on earnings management, with board of directors' characteristics as moderating variables, in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population of this study consists of 359 companies. The sample was selected using the purposive sampling method under the non-probability sampling category, resulting in 123 companies (615 observations). Data were analyzed using panel data regression with a fixed effects model and robust standard errors, estimated using STATA. The test results show that dividend persistence has no effect on earnings management. Gender diversity and board tenure were also not shown to moderate the effect of dividend persistence on earnings management, as strategic decision-making authority in practice remains concentrated in the president director, while long board tenure may give rise to an entrenchment effect that reduces the objectivity of decision-making.
Co-Authors Adithya Bayu Suryantara Aenaya Fitriyanti Angresty Ira Pratiwi Aprianti Eka Lestari Baiq Aulia Sulhia Biana Adha Inapty, Biana Adha Bq. Anggun Hilendri Cahya Ayu Mulia Putri Rasyid D. Tiallura Dela Nabila Dina Amalya Putri Eko Haris Munandar Eva Solina Evita Kusuma Hayati Putri Ferli Anggi Mandasari Feryansyah Feryansyah Fety Setyaningsih Gifria Ningsih Herawati Khotmi Iman Waskito Isnawati Isnawati, Isnawati Khaerul Umam Lukman Effendy Merisna Maolida Merisna Muh Reski Muh. Isnaini Hamidi Muh. Muziani Ni Nyoman Tri Sulensi Putri Nira Nurhaliza Nungki Kartikasari Nurabiah Nurul Widiana Amin Rakha Adicandra Ramadhani, Rahmi Sri Rento Dewi H Reny Wardiningsih Resty Yusnirmala Dewi Rizka Oktaviana Robith Hudaya Ronal Samanta Putra Santi Novia Suryantara, Adhitya Bayu Tria Anisa' Huwaeda Tuti Handayani Widia Astuti Yusli Mariadi