Ria Karina, Ellen Agustina



Studi empilis ini bertujuan untuk mengetahui pengamh pembayamn dividen dan atlibut pemsahaan (ukumn perusahaan, leverage, kinerja perusahaan, dan kualitas audit) terhadap kualitas laba (EQ) pemsahaan yang terdaftar di Bursa Efek Indonesia. Total sampel sebanyak 1.853 dari tahun 2015 hingga 2019. Pengujian menggunakan akmal diskresioner sebagai perhitungan kualitas laba. Pengukumn alaual diskresioner menggunakan modifikasi model Jones (Dechow et al.,1995). Metode yang digunakan untuk menguji data adalah regresi linier berganda. Hasil utama penelitian ini adalah pembayamn dividen tidak berpengamh signifikan. Dua dari empat atlibut pemsahaan juga tidak berpengamh signifikan (ukuran pemsahaan, dan kualitas audit), sedangkan leverage, dan kinerja pemsahaan berpengamh signifikan.

Kata Kunci: Kualitas laba, akmal diskresioner, pembayamn dividen, atribut perusahaan, kinerja pemsahaan.

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