Email this article Pengaruh dividend payout ratio, beta, sales growth, dan big four terhadap earnings management
Abstract
Penelitian ini bertujuan untuk menjelaskan pengaruh Dividend Payout Ratio, Beta, Sales Growth, dan Big Four terhadap Earnings Management. Objek dalam penelitian ini adalah perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Dengan jumlah populasi 15 perusahaan dan jumlah sampel berdasarkan teknik purposive sampling yaitu 11 perusahaan. Alat analisis yang digunakan adalah regresi data panel. Hasil penelitian menunjukkan bahwa dividend payout ratio berpengaruh negatif dan signifikan terhadap earnings management, beta berpengaruh positif dan tidak signifikan terhadap earnings management, sales growth berpengaruh negatif dan tidak signifikan terhadap earnings management, dan big four berpengaruh positif dan tidak signifikan terhadap earnings management.
Keywords
References
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DOI: https://doi.org/10.29264/jimm.v6i2.8097
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