DIVIDEN TUNAI SEBAGAI INDIKATOR KUALITAS LABA Studi Empiris Perusahaan Non-Keuangan dan Non-Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia
This research examined the association between dividend paying status and the quality of earnings. Earnings quality is measured using three proxies, namely the absolute value of discretionary accruals (DA), accruals quality (AQ), and value relevance (VR). Sample consists of 129 firms from non-financ...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2012
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| _version_ | 1826045387684708352 |
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| author | , GUSTIAN WIDYANINGRUM , Prof. Dr. Indra Wijaya Kusuma, MBA |
| author_facet | , GUSTIAN WIDYANINGRUM , Prof. Dr. Indra Wijaya Kusuma, MBA |
| author_sort | , GUSTIAN WIDYANINGRUM |
| collection | UGM |
| description | This research examined the association between dividend paying status and the
quality of earnings. Earnings quality is measured using three proxies, namely the
absolute value of discretionary accruals (DA), accruals quality (AQ), and value
relevance (VR). Sample consists of 129 firms from non-financial and nonregulated
industries that listed in Indonesia Stocks Exchange from 2004 to 2010.
The results found evidence that dividend paying status is associated negatively
with the three proxies of earnings quality. It means that the firm which pays the
cash dividends in specific period has lower value of discretionary accruals,
accrual quality, and value relevance. Therefore, dividend paying status is
positively associated with the earnings quality and can indicate the quality of
reported earnings. |
| first_indexed | 2024-03-13T22:36:23Z |
| format | Thesis |
| id | oai:generic.eprints.org:98550 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:36:23Z |
| publishDate | 2012 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:985502016-03-04T08:46:45Z https://repository.ugm.ac.id/98550/ DIVIDEN TUNAI SEBAGAI INDIKATOR KUALITAS LABA Studi Empiris Perusahaan Non-Keuangan dan Non-Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia , GUSTIAN WIDYANINGRUM , Prof. Dr. Indra Wijaya Kusuma, MBA ETD This research examined the association between dividend paying status and the quality of earnings. Earnings quality is measured using three proxies, namely the absolute value of discretionary accruals (DA), accruals quality (AQ), and value relevance (VR). Sample consists of 129 firms from non-financial and nonregulated industries that listed in Indonesia Stocks Exchange from 2004 to 2010. The results found evidence that dividend paying status is associated negatively with the three proxies of earnings quality. It means that the firm which pays the cash dividends in specific period has lower value of discretionary accruals, accrual quality, and value relevance. Therefore, dividend paying status is positively associated with the earnings quality and can indicate the quality of reported earnings. [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , GUSTIAN WIDYANINGRUM and , Prof. Dr. Indra Wijaya Kusuma, MBA (2012) DIVIDEN TUNAI SEBAGAI INDIKATOR KUALITAS LABA Studi Empiris Perusahaan Non-Keuangan dan Non-Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55149 |
| spellingShingle | ETD , GUSTIAN WIDYANINGRUM , Prof. Dr. Indra Wijaya Kusuma, MBA DIVIDEN TUNAI SEBAGAI INDIKATOR KUALITAS LABA Studi Empiris Perusahaan Non-Keuangan dan Non-Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia |
| title | DIVIDEN TUNAI SEBAGAI INDIKATOR KUALITAS LABA
Studi Empiris Perusahaan Non-Keuangan dan Non-Badan Usaha Milik
Negara yang Terdaftar di Bursa Efek Indonesia |
| title_full | DIVIDEN TUNAI SEBAGAI INDIKATOR KUALITAS LABA
Studi Empiris Perusahaan Non-Keuangan dan Non-Badan Usaha Milik
Negara yang Terdaftar di Bursa Efek Indonesia |
| title_fullStr | DIVIDEN TUNAI SEBAGAI INDIKATOR KUALITAS LABA
Studi Empiris Perusahaan Non-Keuangan dan Non-Badan Usaha Milik
Negara yang Terdaftar di Bursa Efek Indonesia |
| title_full_unstemmed | DIVIDEN TUNAI SEBAGAI INDIKATOR KUALITAS LABA
Studi Empiris Perusahaan Non-Keuangan dan Non-Badan Usaha Milik
Negara yang Terdaftar di Bursa Efek Indonesia |
| title_short | DIVIDEN TUNAI SEBAGAI INDIKATOR KUALITAS LABA
Studi Empiris Perusahaan Non-Keuangan dan Non-Badan Usaha Milik
Negara yang Terdaftar di Bursa Efek Indonesia |
| title_sort | dividen tunai sebagai indikator kualitas laba studi empiris perusahaan non keuangan dan non badan usaha milik negara yang terdaftar di bursa efek indonesia |
| topic | ETD |
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