The impact of earning management on dividend policy with firm size and return on equity as the controlling variables in listed consumer goods industry companies in Indonesia stock exchange

Halim, Linda (2019) The impact of earning management on dividend policy with firm size and return on equity as the controlling variables in listed consumer goods industry companies in Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Management of a firm has the duty of preparing financial statements, that leads to more flexibility for them to prepare financial statements based on how the management would like it to be reported. The proportion of earnings to be distributed in form of dividend and the amount to be kept for future growth will then decided by the Dividend Policy. Thus, this study aims to determine the impact of earning management on dividend policy with firm size and return on equity as the controlling variables in listed consumer goods industry companies in Indonesia Stock Exchange from 2011 to 2018.The independent variable used in this study was Earning Management, while dividend policy is the dependent variable. Firm size and return on equity are treated as the control variables. This research conducted by using quantitative research method with the populations of 29 companies. The samples are obtained using purposive sampling method. The total sample of 104 is determined from 13 companies with the period of 8 years. The data analysis is using multiple linear regression analysis. Based on the results of research and analysis by using SPSS 25 indicate that: Earning management has a negative relationship but no significant impact on dividend policy even after it is controlled by firm size and return on equity. It is concluded that there are some other factors that may influence the pattern of dividend payment in a firm.

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