Pengaruh Profitabilitas, Solvabilitas, Arus Kas Operasi, Dan Ukuran Perusahaan Terhadap Kualitas Laba Dengan Kebijakan Dividen Sebagai Variabel Moderating
Daftar Isi:
- This study aims to examine the effect of profitability, solvency, operating cash flow and firm size on earnings quality with dividend policy as a moderating variable. This study uses a population of all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The samples used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 - 2017. This study used the Moderated Regression Analysis (MRA) analysis method. Based on the results of the analysis, the following conclusions can be drawn: return on Assets has a negative effect on earnings quality, dividend policy strengthens the relationship between Return on Assets and earnings quality, debt equity to ratio does not affect earnings quality, dividend policy does not strengthen the relationship between debt equity to ratio with earnings quality, operating cash flow does not affect the quality of earnings, dividend policy does not strengthen the relationship between operating cash flow and earnings quality, firm size has a negative effect on earnings quality, dividend policy strengthens the relationship between firm size and earnings quality. Keywords: Profitability, Solvability, Operating Cash Flow, Company Size, Profit Quality, Dividend Policy