DIVIDEN TUNAI DAN KUALITAS LABA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2003-2012)

DIVIDEN TUNAI DAN KUALITAS LABA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2003-2012)

The objective of this study is to find empirical evidence whether cash dividend is indicative of firm�s earnings quality. This study uses absolute value of discretionary accrual as earnings quality proxy. Sample consists of 127 firms listed in Indonesia Stock Exchange for the year of 2003-2012. Th...

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Main Authors: , GALANG PEKERTI UTAMA, , Fu�ad Rakhman, S.E., M.Sc., Ph.D.
Format: Theses and Dissertations NonPeerReviewed
Published: [Yogyakarta] : Universitas Gadjah Mada 2013
Subjects:
ETD
Online Access:https://repository.ugm.ac.id/127597/
http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=67860
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spelling id-ugm-repo.1275972016-03-04T08:37:07Z https://repository.ugm.ac.id/127597/ DIVIDEN TUNAI DAN KUALITAS LABA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2003-2012) , GALANG PEKERTI UTAMA , Fu�ad Rakhman, S.E., M.Sc., Ph.D. ETD The objective of this study is to find empirical evidence whether cash dividend is indicative of firm�s earnings quality. This study uses absolute value of discretionary accrual as earnings quality proxy. Sample consists of 127 firms listed in Indonesia Stock Exchange for the year of 2003-2012. The results of the study show that dividend paying status is positively associated with earnings quality. This study also find that firm who increase it dividend has better earnings quality than that of do not incre ase it dividend. Overall, this study concludes that cash dividend is informative about firm�s earnings quality. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , GALANG PEKERTI UTAMA and , Fu�ad Rakhman, S.E., M.Sc., Ph.D. (2013) DIVIDEN TUNAI DAN KUALITAS LABA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2003-2012). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=67860
institution Universitas Gadjah Mada
building UGM Library
country Indonesia
collection Repository Civitas UGM
topic ETD
spellingShingle ETD
, GALANG PEKERTI UTAMA
, Fu�ad Rakhman, S.E., M.Sc., Ph.D.
DIVIDEN TUNAI DAN KUALITAS LABA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2003-2012)
description The objective of this study is to find empirical evidence whether cash dividend is indicative of firm�s earnings quality. This study uses absolute value of discretionary accrual as earnings quality proxy. Sample consists of 127 firms listed in Indonesia Stock Exchange for the year of 2003-2012. The results of the study show that dividend paying status is positively associated with earnings quality. This study also find that firm who increase it dividend has better earnings quality than that of do not incre ase it dividend. Overall, this study concludes that cash dividend is informative about firm�s earnings quality.
format Theses and Dissertations
NonPeerReviewed
author , GALANG PEKERTI UTAMA
, Fu�ad Rakhman, S.E., M.Sc., Ph.D.
author_facet , GALANG PEKERTI UTAMA
, Fu�ad Rakhman, S.E., M.Sc., Ph.D.
author_sort , GALANG PEKERTI UTAMA
title DIVIDEN TUNAI DAN KUALITAS LABA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2003-2012)
title_short DIVIDEN TUNAI DAN KUALITAS LABA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2003-2012)
title_full DIVIDEN TUNAI DAN KUALITAS LABA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2003-2012)
title_fullStr DIVIDEN TUNAI DAN KUALITAS LABA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2003-2012)
title_full_unstemmed DIVIDEN TUNAI DAN KUALITAS LABA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2003-2012)
title_sort dividen tunai dan kualitas laba (studi empiris pada perusahaan yang terdaftar di bursa efek indonesia periode 2003-2012)
publisher [Yogyakarta] : Universitas Gadjah Mada
publishDate 2013
url https://repository.ugm.ac.id/127597/
http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=67860
_version_ 1681232644269932544

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