Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan Laba
Abstract: 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. 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.
Keywords: Income Smoothing;
Profitability; Financial Risk; Firm Value; Ownership Structure; Dividend Payout
Ratio
Penulis: Dika Fajar Pratama
Kode Jurnal: jpakuntansidd120475
