PENGARUH MANAJEMEN LABA DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

PENGARUH MANAJEMEN LABA DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

The purpose of this study proves empirically the influence of earnings management and dividend policy on firm value. The earnings management variable is measured through a discretionary accrual using the modified Jones model, whereas the dividend policy is measured through the dividend payout ratio....

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Bibliographic Details
Main Authors: Handini Narati Sari, Titiek Puji Astuti, Agus Endrianto Suseno
Format: Article
Language:English
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2019-10-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
earnings management, dividend policy, firm value, leverage, profitability and firm size
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2193

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