Effect of dividend payment on the earnings quality

DOI

10.2991/icaess-19.2019.42How to use a DOI?

Keywords

Dividend Payment Status; Size Dividend; Earnings Quality; manufacture sector; retail trade sector; Indonesia

Abstract

This study aimed to examine the effect of the payment of dividends on the earnings quality. Payment of dividend in this study were divided into two category that is the status of the payment of the dividend and the size of the dividend. The sample used in this study are 54 companies listed in Indonesia Stock Exchange starting from 2010 to 2014. The method used to select the sample on this study is purposive sampling. The result of this study the status of the payment of dividend influential and significant positive on the earnings quality. Limitations of this study is limited the manufacturing and retail trade sectors and limit year of study. Researchers can increase subsequent sample of the industry, but it can enter proxy of earnings quality.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - S Sulaksono Adi Wibowo
PY  - 2019/12
DA  - 2019/12
TI  - Effect of dividend payment on the earnings quality
BT  - Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019)
PB  - Atlantis Press
SP  - 132
EP  - 135
SN  - 2352-5398
UR  - https://doi.org/10.2991/icaess-19.2019.42
DO  - 10.2991/icaess-19.2019.42
ID  - Wibowo2019/12
ER  -