FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

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Annah Annah
Rousilita Suhendah

Abstract

This research aims at how the role of dividend payment, firm size, and family ownership on
earnings quality on manufacturing company listed on Indonesia Stock Exchange during
2017-2019. Sample was selected using purposive sampling method and the valid data was
72 companies. Data processing techniques using multiple regression analysis what helped
by Microsoft Office 2013 and Eviews 9.0 software. The results of this stude indicate that
dividend payment has a significant and positive influence on earnings quality while firm
size and family ownership has insignificant influence on earnings quality. The implication
of this study is the company need to pay dividend to their investors to increase earnings
quality which will bring a good signal for investors.

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