PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN DIVIDEND PAYOUT RATIO TERHADAP PRAKTIK PERATAAN LABA (Studi pada Perusahaan Property, Real Estate, dan Kontruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015

HIDAYANTI, WAHYU (2017) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN DIVIDEND PAYOUT RATIO TERHADAP PRAKTIK PERATAAN LABA (Studi pada Perusahaan Property, Real Estate, dan Kontruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This Research aimed to analyze the correlation of firm size, profitability, financial leverage, and dividend payout ratio toword practice of income smoothing in property, real estate, and building constructions listed in Indonesia Stock Exchange. The firm size is measured by using natural logarithm of total assets, profitability is measured by using ratio between the profit after the tax and total assets, financial leverage is measured by using ratio of total claim with total capital, and dividend payout ratio is measured by using ratio dividend persahare with earning pershare. Income Smoothing is measured by using index excel. The research employed quantitative researsh design using secondary data from annual report of property, real estate, and building constructions listed in Indonesia Stock Exchange during 2011-2015. Based on purposive sampling method, the sample obtained were 7 firms. The hypothesis was tasted using double linear regression analysis. The result revealed that firm size had significant negative effect to the practice of income smoothing. Meanwhile, profitability, financial leverage and dividend payout ratio had significant positive effect to the practice of income smoothing.

Item Type: Thesis (Bachelor)
Additional Information: Dr. Sri Wahyuni, S.E.,M.Si.
Uncontrolled Keywords: firm size, profitability, financial leverage, dividend payout ratio, and income smoothing
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Depositing User: Nur Hardiansyah
Date Deposited: 12 Apr 2017 02:39
Last Modified: 19 May 2017 03:27
URI: http://repository.ump.ac.id/id/eprint/1529

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