Authors:

Ni Ketut Sri Dahayani, I Ketut Budiartha, I Made Sadha Suardikha

Abstract:

“The purpose of this study is to provide empirical evidence about the effect of dividend policy on earnings management and to determine whether the Good Corporate Governance (GCG) able to moderate dividend policy relationship with earnings management. The study population was banking companies listed in Indonesia Stock Exchange (BEI) in the period 2007-2014. Samples were determined using purposive sampling method. The samples selected were 82 banks observations. Data analysis technique used is Moderated Regression Analysis (MRA), first performed factor analysis to determine the factors GCG. Based on the analysis, this study proves that the dividend policy effect on earnings management. The results also showed that corporate governance is not proven able to moderate dividend policy relation to earnings management.”

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PDF:

https://jurnal.harianregional.com/eeb/full-24525

Published

2017-04-05

How To Cite

DAHAYANI, Ni Ketut Sri; BUDIARTHA, I Ketut; SUARDIKHA, I Made Sadha. PENGARUH KEBIJAKAN DIVIDEN PADA MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], apr. 2017. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/24525. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.06.NO.04.TAHUN 2017

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License