ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Authors

  • I Dewa Agung Ayu Supraptining Universitas Mahasaraswati Denpasar
  • Ni Nyoman Ayu Suryandari Universitas Mahasaraswati Denpasar
  • Gde Bagus Brahma Putra Universitas Mahasaraswati Denpasar

Keywords:

Income Smoothing, Profitability,, Leverage, Company Size and Dividend Payout Ratio

Abstract

This study aims to obtain empirical evidence that profitability, leverage, company size and dividend payout ratios affect income smoothing. The population of this research is manufacturing companies on the Indonesia Stock Exchange in 2015-2017. The data analysis technique used is logistic regression. The sampling technique used was purposive sampling with a sample of 40 manufacturing companies. The results showed that profitability, leverage, company size, and dividend payout ratio did not affect income smoothing

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Published

2019-11-06

Issue

Vol. 1 No. 1 (2019): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles