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Dividend policy, ownership structure and other determinants of earnings management: a study of manufacturing firms listed on the Indonesia stock exchange

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The objectives of this research are to examine the impact of dividend policy and ownership structure on earnings management as dependent variable in Indonesian manufacturing firms. The two metrics used to measure dividend policy are dividend payout ratio (DPR) and dummy variable, while the two types of ownership structure implied are managerial ownership and institutional ownership. The control variables that are included on this research are firm size, firm growth, firm age and firm performance. This study employs a sample data of 90 manufacturing firms registered on the Indonesia Stock Exchange from 2013 to 2017. The data analysis method used to obtain the results is panel data analysis regressions and is estimated by using fixed effect model. Results of the empirical analysis show that dividend policy, managerial ownership, institutional ownership and firm growth do not influence the practice of earnings management. However, results reveal that firm size and firm performance have a significant and positive impact on earnings management, while firm age shows a significant and negative effect on earnings management in Indonesia

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Availability

B03039

(Rack Thesis)

Available

Detail Information

Series Title

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Call Number

3039

Publisher

: Swiss German University., 2019

Collation

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Language

English

ISBN/ISSN

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Classification

NONE

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

FIN
Firm size
Institutional Ownership
Firm performance
Dividend policy
Earnings management
Manufacturing Industry
Managerial Ownership
Firm Growth
Firm Age

Specific Detail Info

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