Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Fiki Fiki
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PEMBAYARAN DIVIDEN TERHADAP KUALITAS LABA Fiki Fiki; Indira Januarti
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1012.886 KB)

Abstract

This study aims to examine the influence of dividend payment on earnings quality. Measuring the quality of earnings in this study is proxied by the ADA (Absolute Value of performanced-Adjusted Dicretionary Accruals) which is based on research Kothari (2005). This study uses four control variables, they are firm size, external growth prospect, internal growth prospect, and debt structure. The population in this study consist of all listed firms in Indonesia Stock Exchange in years 2011-2015. Sampling method in this study is purposive sampling. The total sample in this study are 203 sample. Analysis technique that used in this study is multiple regression. The empirical result of this study show that dividend payment have no effect on earnings quality as indicated by higher ADA. It means, companies that pay dividends have lower earnings quality.
Co-Authors Indira Djanuarti