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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 · Vol. 4 No. 2 (2021) · hlm. 87–91

DOI
10.22437/jbsmr.v4i2.14184
ISSN
2597-6265, 2597-369X
Terbit
2021-06-30
Penerbit
Management Department, Faculty of Economics and Business, Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

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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  • Hasanuddin University
  • Universitas Papua
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Rekan penulisOrganisasiArtikel bersama
Amri AmirAfiliasi tidak diketahui2
Sri RahayuHasanuddin University1
Syahmardi YacobAfiliasi tidak diketahui1
Tona Aurora LubisAfiliasi tidak diketahui1
JUNAIDI JUNAIDIAfiliasi tidak diketahui1
MISMIWATI MISMIWATIAfiliasi tidak diketahui1
Karinta FakhiraAfiliasi tidak diketahui1
Fernando AfricanoAfiliasi tidak diketahui1
Riduwansah RiduwansahAfiliasi tidak diketahui1
Rani SafitriAfiliasi tidak diketahui1
Rachmania RachmaniaAfiliasi tidak diketahui1
Elda Irma Jeanne Joice KawulurUniversitas Papua1
Wolly CandramilaAfiliasi tidak diketahui1
Asriah Nurdini MardiyyaningsihAfiliasi tidak diketahui1
Eneng Nunuz RohmatullayalyAfiliasi tidak diketahui1
Khofifah Azmi BilqisAfiliasi tidak diketahui1
Yulia KurniatiAfiliasi tidak diketahui1
Monika Susi SuvaniAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jbsmr/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">THE EFFECT OF STOCK OWNERSHIP AND DIVIDEND POLICY ON EARNINGS QUALITY IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX</dc:title>
	<dc:creator xml:lang="en">Riski, Oki Sania</dc:creator>
	<dc:creator xml:lang="en">Lidyah, Rika</dc:creator>
	<dc:creator xml:lang="en">Hartini, Titin</dc:creator>
	<dc:subject xml:lang="en">Institutional Ownership</dc:subject>
	<dc:subject xml:lang="en">Managerial Ownership</dc:subject>
	<dc:subject xml:lang="en">Dividend Policy</dc:subject>
	<dc:subject xml:lang="en">Earnings Quality</dc:subject>
	<dc:description xml:lang="en">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.</dc:description>
	<dc:publisher xml:lang="en">Management Department, Faculty of Economics and Business, Universitas Jambi</dc:publisher>
	<dc:date>2021-06-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jbsmr/article/view/14184</dc:identifier>
	<dc:identifier>10.22437/jbsmr.v4i2.14184</dc:identifier>
	<dc:source xml:lang="en">Journal of Business Studies and Management Review; Vol. 4 No. 2 (2021): JBSMR, Vol.4 No.2, June 2021; 87-91</dc:source>
	<dc:source>2597-6265</dc:source>
	<dc:source>2597-369X</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jbsmr/article/view/14184/11601</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2021 Oki Sania Riski, Rika Lidyah, Titin Hartini</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>