Effect of Cash Dividend Payment, Debt and Managerial Ownership on Earning Quality

Abstract

This study examines the government's approach to share payments, promotions and ownership control over salary types (the case of stock companies listed on the Indonesia Stock Exchange in 2016-2018). The nature of the problem studied is the violation of the standard for paying dividends, surpluses and shareholders as well as joint control over the type of salary.

This research is based on the number of stock companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The selection criteria used a targeted sampling method with a population of eleven companies. This study uses the second data in the form of financial reports published on the Indonesia Stock Exchange. The data analysis method used was multi-line test, either partially (t test) or simultaneously (F test).      The results showed that the diversification of income distribution had a positive effect and an increase had a negative and significant effect on the quality of the company's customer base. While some exceptions, such as owner managers, have no significant effect on salary quality. Meanwhile, changes in distribution payment status, quantity and executive ownership have a significant impact on the type of salary of consumer product companies listed on the Indonesia Stock Exchange for the 2016-2018 period