Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan Laba
<p><em>This research aims to test empirically the effect of profitability, financial risk, firm value, ownership structure and dividend payout ratio to income smoothing. The sample in this research are 33 manufacture companies that have been listed on the Indonesia Stock Exchange in peri...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2015-12-01
|
| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/451 |
| _version_ | 1819209347785293824 |
|---|---|
| author | Dika Fajar Pratama |
| author_facet | Dika Fajar Pratama |
| author_sort | Dika Fajar Pratama |
| collection | DOAJ |
| description | <p><em>This research aims to test empirically the effect of profitability, financial risk, firm value, ownership structure and dividend payout ratio to income smoothing. The sample in this research are 33 manufacture companies that have been listed on the Indonesia Stock Exchange in period of 2006 to 2009. Sample was obtained by purposive sampling method. Analysis tool uses regression analysis with logistic regression method. </em><em> The results of analysis indicate that profitability, financial risk, firm value, public ownership and dividend payout ratio do not influence income smoothing in manufacture companies except managerial ownership.</em></p> |
| first_indexed | 2024-12-23T05:53:51Z |
| format | Article |
| id | doaj.art-2af74bfea8ba41c4a6764f1830cdcf03 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-23T05:53:51Z |
| publishDate | 2015-12-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-2af74bfea8ba41c4a6764f1830cdcf032022-12-21T17:57:53ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132015-12-011313543388Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan LabaDika Fajar Pratama0Fakultas Ekonomi Universitas Muhammadiyah Yogyakarta<p><em>This research aims to test empirically the effect of profitability, financial risk, firm value, ownership structure and dividend payout ratio to income smoothing. The sample in this research are 33 manufacture companies that have been listed on the Indonesia Stock Exchange in period of 2006 to 2009. Sample was obtained by purposive sampling method. Analysis tool uses regression analysis with logistic regression method. </em><em> The results of analysis indicate that profitability, financial risk, firm value, public ownership and dividend payout ratio do not influence income smoothing in manufacture companies except managerial ownership.</em></p>https://journal.umy.ac.id/index.php/ai/article/view/451income smoothingprofitabilityfinancial riskfirm valueownership structuredividend payout ratio |
| spellingShingle | Dika Fajar Pratama Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan Laba Journal of Accounting and Investment income smoothing profitability financial risk firm value ownership structure dividend payout ratio |
| title | Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan Laba |
| title_full | Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan Laba |
| title_fullStr | Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan Laba |
| title_full_unstemmed | Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan Laba |
| title_short | Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan Laba |
| title_sort | pengaruh profitabilitas resiko keuangan nilai perusahaan struktur kepemilikan dan dividend payout ratio terhadap perataan laba |
| topic | income smoothing profitability financial risk firm value ownership structure dividend payout ratio |
| url | https://journal.umy.ac.id/index.php/ai/article/view/451 |
| work_keys_str_mv | AT dikafajarpratama pengaruhprofitabilitasresikokeuangannilaiperusahaanstrukturkepemilikandandividendpayoutratioterhadapperataanlaba |