EFFECT OF STOCK OWNERSHIP AND DIVIDEND POLICY ON EARNINGS QUALITY IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX

Riski, Oki Sania and Lidyah, Rika and Hartini, Titin (2021) EFFECT OF STOCK OWNERSHIP AND DIVIDEND POLICY ON EARNINGS QUALITY IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX. Journal of Business Studies and Mangement Review, 4 (2). pp. 87-91. ISSN 2597-369X

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Abstract

This study aims to determine the effect of stock ownership and dividend policy on earnings quality in companies listed on the Jakarta Islamic Index. This study uses a quantitative research method and uses panel data, combining time-series and cross-sectional data. The samples used in this study were eight companies registered in the Jakarta Islamic Index from 2015 to 2019. The data analysis technique in this study is multiple regression analysis using the SPSS 22 application. The results in this study indicate that partially institutional ownership has a significant effect on earnings quality, managerial ownership has a significant effect on the quality, and dividend policy has no effect on earnings quality.

Item Type: Article
Subjects: Ekonomi dan Bisnis Islam > Ekonomi Syariah
Ekonomi dan Bisnis Islam > Perbankan Syariah
Divisions: Pascasarjana > Program Magister > 74134 - Ekonomi Syariah (S2)
Depositing User: Rika Lidyah
Date Deposited: 06 Jun 2022 02:03
Last Modified: 06 Jun 2022 02:03
URI: http://repository.radenfatah.ac.id/id/eprint/20554

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