PENGARUH MANAJEMEN LABA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN

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Mentari Chandra Tjiang
Fransiskus Randa
Marselinus Asri

Keywords

Earning Management, Profitability, Liquidity, Policy Dividend

Abstract

This study aims to investigate the effect of earnings management, profitability and
liquidity on dividend policy. The independent variables used are earnings
management, profitability, and liquidity. The dependent variable used is dividend
policy. The population used in this study is a manufacturing company listed on the
Indonesia Stock Exchange with the period of 2014-2016. Sample Method used in
this research is purposive sampling method with certain criteria and use secondary
data in the form of annual report and company financial report. The hypothesis in this
study was tested using multiple linear regression.The results of this study indicate
that the variable of earnings management has a positive and insignificant effect on
dividend policy. While profitability research results have a positive and significant
effect on dividend policy. And the results of the research of liquidity have a negative
and insignificant influence on dividend policy. This research is expected to give
consideration to the company to improve its performance well in assessing company.
So as to increase the confidence of investors in making decisions

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