Dividend and Earnings Quality

Harwan, Ivander Juve and Rudiawarni, Felizia Arni and Pudjolaksono, Eko (2023) Dividend and Earnings Quality. In: International Conference of Project Management, 15-16 Dec 2023, Bali, Indonesia. (Submitted)

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Abstract

Dividends are one of the important things that can influence investor decisions. Therefore, company management tries to distribute dividends so as to satisfy its investors. Previous research indicates that managers engage in earnings management to distribute a portion of the profits to investors. This research aims to determine the effect of dividends on earnings quality as measured by earnings management. The objects of this research are all firms listed on the Indonesia Stock Exchange from 2019 to 2021, except the financial sector. Researchers obtained 969 firm-years of observed data. The research results show that dividend policy, as measured by the status of dividend payments, the amount of dividends paid, changes in the amount of dividends, and dividend persistence, does not significantly affect the quality of earnings. This research contributes to research in the fields of finance and earnings management. Keywords: dividend policy, dividend persistence, dividend payment, earnings management, earnings quality

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	dividend policy, dividend persistence, dividend payment, earnings management, earnings quality
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Felizia Arni Rudiawarni 31129
Date Deposited:	11 Dec 2023 02:17
Last Modified:	11 Dec 2023 02:17
URI:	http://repository.ubaya.ac.id/id/eprint/45497

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