REAL EARNINGS MANAGEMENT SEBAGAI PREDIKTOR RASIO PEMBAYARAN DIVIDEN DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN

  • Putu Sinta Ayu Diasari
  • I Gusti Ngurah Agung Suaryana

Abstract

ABSTRACT
Real earnings management is one of important issue in earnings management activity. This study was to examine the influence of  real earnings management on firm’s value through dividend payout ratio (DPR) as intervening variable. The result of path analyst was an increase in real earnings management would decrease firm’s value. Real earnings management did not influence dividend payout ratio. Dividend payout ratio did not influence firm’s value. Dividend payout ratio (DPR) was not an intervening variable, because there was no influence of real earnings management to firm’s value through dividend payout ratio.
Keywords : earnings management, DPR, firm’s values

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Published
2014-01-10
How to Cite
DIASARI, Putu Sinta Ayu; SUARYANA, I Gusti Ngurah Agung. REAL EARNINGS MANAGEMENT SEBAGAI PREDIKTOR RASIO PEMBAYARAN DIVIDEN DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 9, n. 1, jan. 2014. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/10867>. Date accessed: 19 oct. 2021.
Section
Articles