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DEWI SARI WIJOYO
STIE Trisakti
Economics, Econometrics & Finance

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VARIABEL-VARIABEL YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG PUBLIK DEWI SARI WIJOYO
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.118 KB) | DOI: 10.34208/jba.v16i1.96

Abstract

This research is conducted to analyze the influence of public ownership, firm size, profitability, industrial sector, audit quality and financial leverage toward income smoothing practice among manufacturing companies listed in Indonesia Stock Exchange. The sample of this research consisting of 235 data that have been listed in Indonesia Stock Exchange during period 2007 until 2011 that have been selected by using purposive sampling method. The hypothesis were tested by using binary logistic regression. The empirical result indicates that profitability and audit quality have a positive effect on income smoothing. However, this study doesn’t show any influence among public ownership, firm size, industrial sector and financial leverage toward income smoothing practice.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN PUBLIK NON KEUANGAN ESTER LUSIANA; DEWI SARI WIJOYO
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.729 KB) | DOI: 10.34208/jba.v19i1a-4.297

Abstract

The purpose of this research is to obtain the empirical evidence about factors which influence dividend policy. The independent variables in this research are profitability, liquidity, growth, firm risk, market to book value, free cash flows, leverage, ownership structure and firm size, with dividend payout ratio as the dependent variable. The population of this research is non-financial companies which listed in the Indonesia Stock Exchange from 2012 until 2014. The samping technique used in this research is purposive sampling. The sample consists of 89 non-financial companies. This research uses multiple regression to test the hypothesis. The data type is secondary data consists of annual financial statements collected from IDX website. The results of this research show that profitability, firm risk, market to book value, and ownership structure have influence toward dividend payout ratio. Whereas, liquidity, growth, free cash flows, leverage, and firm size have no influence toward dividend policy.
Co-Authors ESTER LUSIANA