Conference Proceedings International Conference on Education Innovation and Social Science
2025: Proceedings International Conference on Education Innovation and Social Science

The Effect of Earnings Management and Dividend Policy on Company Performance: The Moderating Role of Corporate Governance Quality

Widiyati, Dira Ayu (Unknown)
Wijayati, Fitri Laela (Unknown)

Article Info

Publish Date
22 Oct 2025

Abstract

This study was conducted to determine the effect of earnings management and dividend policy on company performance with the quality of corporate governance as moderation in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses quantitative methods with a population of 38 companies and a sample of 190 observation data. The results of this study indicate that earnings management has no significant effect on company performance, dividend policy has no significant effect on company performance, and the quality of corporate governance, which is used as a moderating variable, cannot moderate earnings management and dividend policy.

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Journal Info
Conference Proceedings International Conference on Education Innovation and Social Science
Website

Abbrev

iceiss

Publisher

Universitas Muhammadiyah Surakarta

Subject

Education Social Sciences

Description

International Conference on Education Innovation and Social Science (ICEISS) is organized by the Accounting Education Study Program, Faculty of Education, Universitas Muhammadiyah Surakarta, Indonesia. The aim of the conference is to provide a platform for the researchers, education practitioners, ...