Pemodelan Tingkat Kepatuhan Standard Akuntansi dan Kebijakan Dividen

  • Muljanto Siladjaja Fakultas Ekonomi dan Bisnis, Perbanas Institute, Jakarta, Indonesia
Keywords: Quality of Innate Accruals, Future Market Value, High Yield Dividend Policy.


This study aims to examine the level of management compliance with accounting standards in carrying out the publication of financial reports. By modifying the innate accruals quality on future performance. The research presents an interactive model between earnings quality and future performance, especially predictions with a high degree of accuracy. The phenomenon that occurs is that many companies use dividend policies with high yields, so researchers are interested in using dividend policies as a moderating variable. This study uses a multiple regression model with moderation through data collection of companies in the manufacturing industry for the period 2015 and 2017. This study provides a mapping between investor perceptions and earnings quality through the Game Theory approach and Bayes Theorem in predicting investment decisions. Regulators must establish a dividend policy as a management requirement when there are positive earnings. The implication of a high yield dividend policy reduces the intensity level of internal conflicts and helps management to obtain a low cost of capital so that there are better prospects for the future.


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How to Cite
Siladjaja, M. (2021). Pemodelan Tingkat Kepatuhan Standard Akuntansi dan Kebijakan Dividen. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 4(1), 53 - 68. Retrieved from