Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Devidend Payout Ratio Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI)

Qoriah, Siti (2012) Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Devidend Payout Ratio Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI). Other thesis, STIE Bank BPD Jateng.

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Abstract

This research aims to examine the effect of company size, profitability (ROA), and devidend payout ratio (DPR) on the income smoothing. Income smoothing in this study use indicator Indeks Eckel. Population of this research is all statement financial listed public manufacturing company at Indonesia Stock Exchange the publishing annual report period 2007-2010 with a total of 36 data from 9 company as sample using purposive sampling method. Data analysis technique uses statistic descriptive, logistic regression, Goodness of fit and hypothesis test. The result of this study show that: company size not affects the income smoothing with level significance is of 0.126; profitabilty positively affects the income smoothing with level significance is of0.043; and devidend payout ratio not affects the income smoothing with level significance is of 0.742.

Item Type: Thesis (Other)
Uncontrolled Keywords: ukuran perusahaan, profitabilitas, devidend payout ratio (DPR), perataan laba
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 20 Feb 2024 07:46
Last Modified: 20 Feb 2024 07:46
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1760

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