THE INFLUENCE OF CAPITAL STRUCTURE ON EARNINGS MANAGEMENT WITH DIVIDEND POLICY AS A MODERATING VARIABLE

Inggil Budi Utami, Anggita Langgeng Wijaya, Juli Murwani

Abstract


This research aims to determine the effect of capital structure on earnings management with dividend policy as a moderating variable in banking sector companies listed on the Indonesia Stock Exchange in 2015-2024. The data used is secondary data in the form of banking company financial reports downloaded via the website www.idx.co.id. The population of this research is all banking companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling to obtain 25 companies with a 10 year research period, resulting in a final sample of 250 company samples. This research uses simple linear analysis techniques and Moderated Regression Analysis (MRA). Data was processed using IBM SPSS Statistics 24..The research results show that capital structure has a significant positive effect on earnings management and dividend policy cannot moderate the influence of capital structure on earnings management.


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