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PENGARUH KEBIJAKAN DIVIDEN PADA MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI

E-Jurnal Ekonomi dan Bisnis

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Title PENGARUH KEBIJAKAN DIVIDEN PADA MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI
 
Creator Dahayani, Ni Ketut Sri
Budiartha, I Ketut
Suardikha, I Made Sadha
 
Subject Good Corporate Governance (GCG), Dividend Policy, Earning Management
 
Description The purpose of this study is to provide empirical evidence about the effect of dividend policy on earnings management and to determine whether the Good Corporate Governance (GCG) able to moderate dividend policy relationship with earnings management. The study population was banking companies listed in Indonesia Stock Exchange (BEI) in the period 2007-2014. Samples were determined using purposive sampling method. The samples selected were 82 banks observations. Data analysis technique used is Moderated Regression Analysis (MRA), first performed factor analysis to determine the factors GCG. Based on the analysis, this study proves that the dividend policy effect on earnings management. The results also showed that corporate governance is not proven able to moderate dividend policy relation to earnings management.
 
Publisher Fakultas Ekonomi dan Bisnis Universitas Udayana
 
Date 2017-04-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/24525
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.06.NO.04.TAHUN 2017
E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.06.NO.04.TAHUN 2017
2337-3067
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/24525/18188