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

Authors

  • Oki Sania Riski UIN Raden Fatah Palembang
  • Rika Lidyah The Faculty of IslamicEconomic and Business, UIN Raden Fatah
  • Titin Hartini The Faculty of IslamicEconomic and Business, UIN Raden Fatah

DOI:

https://doi.org/10.22437/jbsmr.v4i2.14184

Keywords:

Institutional Ownership, Managerial Ownership, Dividend Policy, Earnings Quality

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.

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Published

2021-06-30

How to Cite

Sania Riski, O., Lidyah, R., & Hartini, T. (2021). THE EFFECT OF STOCK OWNERSHIP AND DIVIDEND POLICY ON EARNINGS QUALITY IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX. JOURNAL OF BUSINESS STUDIES AND MANAGEMENT REVIEW, 4(2), 87-91. https://doi.org/10.22437/jbsmr.v4i2.14184