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Research paper thumbnail of HUBUNGAN PEMBAGIAN DIVIDEN DENGAN KUALITAS LABA: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2005 – 2009

This research aims to examine the relationship of dividend paying and earnings quality. We examin... more This research aims to examine the relationship of dividend paying and earnings quality. We examine 4 dividend features: dividend paying status, divided size, dividend changes, and dividend persistence. Samples consist of 90 firms from manufacturing industry in year of [2005][2006][2007][2008][2009]. The results show that dividend paying status has significantly positive relationship with earnings quality. However, we do not find evidence that larger dividend size is an indicator of higher quality earnings while increase of dividend size and persistence in dividend payment have significantly positive relationship with earnings quality. Overall, the results show that regardless of the size of dividend paid, dividend paying status, increase in dividend size, and persistence in dividend payment are indicators or signals of higher earnings quality.

Research paper thumbnail of HUBUNGAN PEMBAGIAN DIVIDEN DENGAN KUALITAS LABA: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2005 – 2009

This research aims to examine the relationship of dividend paying and earnings quality. We examin... more This research aims to examine the relationship of dividend paying and earnings quality. We examine 4 dividend features: dividend paying status, divided size, dividend changes, and dividend persistence. Samples consist of 90 firms from manufacturing industry in year of [2005][2006][2007][2008][2009]. The results show that dividend paying status has significantly positive relationship with earnings quality. However, we do not find evidence that larger dividend size is an indicator of higher quality earnings while increase of dividend size and persistence in dividend payment have significantly positive relationship with earnings quality. Overall, the results show that regardless of the size of dividend paid, dividend paying status, increase in dividend size, and persistence in dividend payment are indicators or signals of higher earnings quality.

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