ANALISIS DIVIDEN SEBAGAI INDIKATOR KUALITAS LABA STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
| Main Authors: | Hapsari, Aprina Nugrahesthy Sulistya, Sindu Santoso, Steven |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Dinamika Akuntansi Keuangan dan Perbankan
, 2016
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| Online Access: |
http://www.unisbank.ac.id/ojs/index.php/fe9/article/view/4590 http://www.unisbank.ac.id/ojs/index.php/fe9/article/view/4590/1326 |
Daftar Isi:
- 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