Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020)

Discretionary Accrual Public Companies in Indonesia

Authors
Rahmat Agus Santoso, Nimas Pamesty
Corresponding Author
Rahmat Agus Santoso
Available Online 21 October 2021.
DOI
10.2991/assehr.k.211020.047How to use a DOI?
Keywords
Return on Assets, Dividend Policy, Earnings Management
Abstract

The purpose of this study is to analyze dividends on company earnings management, with return on asset as a moderating using partial least square. Data analysis techniques using Partial Least Squares (PLS), with PLS will help in predicting data on the theory with small amounts of data and parametric assumptions are not met. The results of this study giving a proof that Dividend Policy didn’t influence to Earnings management, and Return On Assets is not proved to strengthen Dividend Policy relation to Earnings Management.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
21 October 2021
ISBN
978-94-6239-441-4
ISSN
2352-5398
DOI
10.2991/assehr.k.211020.047How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Rahmat Agus Santoso
AU  - Nimas Pamesty
PY  - 2021
DA  - 2021/10/21
TI  - Discretionary Accrual Public Companies in Indonesia
BT  - Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020)
PB  - Atlantis Press
SP  - 322
EP  - 328
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211020.047
DO  - 10.2991/assehr.k.211020.047
ID  - Santoso2021
ER  -