Pengaruh Profitabilitas, Kebijakan Dividen, Dan Pertumbuhan Perusahaan Terhadap Praktik Perataan Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2008-2012)
Abstract: This study aims to
investigate the influence of profitability, dividend policy, and company growth
to income smoothing in manufacture company in
Indonesia Stock Exchange. This type of research that is classified as causative
research Population of this study is the manufacture companies listed in the
Indonesia Stock Exchange 2008-2012. Sample was determined through purposive
sampling technique consisted of 44 companies. The results of this study
indicated that profitability and company growth are not significant to income
smothing, but dividend policy have significant effect on income smoothing.
Penulis: Dewi Yulfita
Kode Jurnal: jpakuntansidd140684
