Suchergebnisse

This study aims to determine the effect of leverage, liquidity, stock prices, and good corporate governance on dividend distribution. The data used in this study can be found on the Indonesia Stock Exchange website (www.idx.co.id), the websites of each company, and www.investing.com. By using the purposive sampling method, there are 152 manufacturing companies in 2020 that were listed on the Indonesia Stock Exchange before 2019 and had released audited financial statements ending December 31, 2020 and annual reports for the period 2020. Data is analyzed using logistic regression in SPSS version 25. Based on the research that has been done, the results show that leverage and good corporate governance affect dividend distribution, but liquidity and stock prices do not affect dividend distribution.

Profit is one of the information from financial statements that is still considered by investors or creditors. Therefore, accounting profits that have good quality are important information for potential investors and creditors in making the right decisions. Management has an information regarding the condition of the company and is likely to change or exaggerate the existing information, so efficient contract requests for financial accounting information is coming from lenders and shareholders. This study aims to examine the effect of leverage, outstanding shares, and good corporate governance on the earnings quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020. Leverage is measured by Debt to Asset Ratio (DAR), outstanding shares is measured by Cummulative Abnormal Return (CAR), good corporate governance is measured by the 1st level of ASEAN Corporate Governance Scorecard (ACGS), and earnings quality is measured by earnings quality ratio. The number of samples in this study were 104 companies that was taken by purposive sampling technique, tested using the multiple linear analysis method, and processed using SPSS Statistics 25 software. The results of this study show that outstanding shares have a positive effect on earnings quality, while leverage and good corporate governance have no effect on earnings quality.