CAHYANTI, DWI NUR and , Dra. Rina Trisnawati, M. Si., Ph. D., Ak. (2021) Pengaruh Ukuran Perusahaan, Leverage , Profitabilitas, Dividend Payout Ratio, Dan Net Profit Margin Terhadap Income Smoothing (Praktik Perataan Laba)(Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun 2015 -2019. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Income smoothing is a management effort in smoothing the reported income by means of increasing (decreasing) profit which is deliberately carried out around the level of income which is considered to be still within normal limits for a company to reduce profit fluctuations. Income smoothing is measured using the Eckel Index as an index that distinguishes between companies that do income smoothing with a value of 1 and companies that do not do income smoothing given a value of 0. The purpose of this study is to examine the effect of company size, leverage, profitability, dividend payout ratio, and net profit margin against income smoothing practices. The sample in this research is as many as 125 companies listed on the LQ45 index for the 2015-2019 period on the Indonesia Stock Exchange (BEI). The sample selection technique used was purposive sampling method. The data analysis technique in this research is descriptive analysis and logistic regression analysis. The results of the analysis of this study indicate that company size, leverage, profitability and net profit margin have no influence on income smoothing practices, while the dividend payout ratio has an influence on income smoothing practices.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | company size, leverage, profitability, dividend payout ratio, net profit margin, income smoothing |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | DWI NUR CAHYANTI |
| Date Deposited: | 04 May 2021 03:56 |
| Last Modified: | 04 May 2021 03:56 |
| URI: | http://eprints.ums.ac.id/id/eprint/90972 |
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