Discretionary Accrual Public Companies in Indonesia

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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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  -