PENGARUH PROFITABILITAS, KEPEMILIKAN PUBLIK, DEBT TO EQUITY RATIO, DAN DIVIDEND PAYOUT RATIO PADA PRAKTIK PERATAAN LABA (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Pamungkas, Yulina Putri (2018) PENGARUH PROFITABILITAS, KEPEMILIKAN PUBLIK, DEBT TO EQUITY RATIO, DAN DIVIDEND PAYOUT RATIO PADA PRAKTIK PERATAAN LABA (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO 2018.

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Abstract

This research determines the effect of profitability, public ownership, debt to equity ratio, and dividend payout ratio on the practice of income smoothing. The population in this research are companies in the consumer goods industry sector listed on Indonesian Stock Exchange. The sampling technique used is purposive sampling with certain criteria that obtained 80 observation data of companies in the consumer goods sector during 2012-2016 periods. The data collected were processed using logistic regression method. The results show that: Profitability has positive effect on the practice of income smoothing. Debt to equity ratio has negative effect on the practice of income smoothing. Public ownership and dividend payout ratio has no effect on the practice of income smoothing.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Dr. Azmi Fitriati, SE., M.Si., Ak., CA
Uncontrolled Keywords: Practice of Income Smoothing, Profitability, Public Ownership, Debt to Equity Ratio, and Dividend Payout Ratio
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Amri H
Date Deposited: 16 Mar 2018 03:27
Last Modified: 16 Mar 2018 03:27
URI: http://repository.ump.ac.id/id/eprint/7560

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