ANALISIS PENGARUH DER, DPR, DAN ROI TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Periode Tahun 2005-2006
ABSTRACT: This research was
designed to examine the income smoothing in Indonesia. Income smoothing can be
defined as a
means used by
management to diminish
the variability of
stream of reported incomenumbers
relative to some
perceived target stream
by the manipulation
of artificial (accounting) and
real (transactional) variables
(Koch, 1981). The
examined factors were Debt to
Equity Ratio (DER),
Dividend Payout Ratio (DPR),
Return On Investment (ROI). The study
involved 24 companies
listed in Jakarta
Stock Exchange, with
a period between 2005-2006. The
first hypothesis was
used to investigate
the influence of
Debt to Equity
Ratio (DER) to income
smoothing.The second hypothesis
was used to
examine the influence
of Dividend Payout Ratio (DPR) to income smoothing. The third hypothesis
was used to examine the influence of
Return On Investment (ROI) to income smoothing. The fourth hypothesis
was used to examine the influence of Debt to Equity Ratio (DER), Dividend
Payout Ratio (DPR), and Return On Investment
(ROI) to income
smoothing. The result
showed that some
of the listed companies at Jakarta Stock Exchange
were committed to income smoothing practice. The t-test showed that
(1) Debt to
Equity Ratio (DER)
and Return On
Investment (ROI) had
significant influence to income
smoothing, (2) Dividend
Payout Ratio (DPR)
didn’t have significant influence to income smoothing.
F-test showed that Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR) and
Return On Investment (ROI) have significant influence to income smoothing.
Keywords: income smoothing,
Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR), Return on Investment
(ROI))
Penulis: Tutut Dewi Astuti
Kode Jurnal: jpsosiologidd100044
