Claudia, Cynthia (2020) PENGARUH KEPEMILIKAN MANAJERIAL, INTENSITAS MODAL, UKURAN PERUSAHAAN, DAN PEMBAYARAN DIVIDEN TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2016-2018. Skripsi thesis, UNIVERSITAS TARUMANAGARA.
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Abstract
This study aims to examine the effect of managerial ownership, capital intensity,
firm size, and dividend payments on earnings quality. This study uses sample of
manufacturing companies data that listed on the Indonesian Stock Exchange for
the period of 2016-2018. This study measures earnings quality by using
discretionary accruals proxy. The data of this study were analyzed using multiple
regression analysis. Analysis tool used by this study is the Eviews program. The
results of this study indicate that managerial ownership, capital intensity, and
firm size have insignificant effect to earnings quality, while dividend payments has
significant effect to earnings quality.
Keywords: managerial ownership, capital intensity, firm size, dividend payments,
earnings quality
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 29 Jun 2021 03:59 |
| Last Modified: | 22 Jun 2023 02:31 |
| URI: | https://repotest.untar.ac.id/id/eprint/31346 |
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