PENGARUH JENIS INDUSTRI, KEPEMILIKAN MANAJERIAL, OPERATING PROFIT MARGIN DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2012-2014
Abstract: The objectives of
this research are to examine (1) the effect of industrial type, managerial
ownership, operating profit margin, and dividend payout ratio simultaneously on
income smoothing, and (2) the effect of industrial type, managerial ownership,
operating profit margin, and dividend payout ratio partially on income
smoothing.
The method used in this research is purposive sampling method. The sample
of this research is company listed in Indonesia Stock Exchange during
2012-2014. The analysis method used in the research is logistic regression.
The result of this research are (1) industrial type, managerial
ownership, operating profit margin, and dividend payout ratio simultaneously
have an effect on the income smoothing, (2) managerial ownership, operating
profit margin, dividend payout ratio partially have affect the income smoothing
and, (3) industrial type have not an effect on the income smoothing.
Keywords: industrial type,
managerial ownership, operating profit margin, dividend payout ratio and income
smoothing
Penulis: Cut Fatimah Nazira,
Nita Erika Ariani
Kode Jurnal: jpakuntansidd160667
