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PENGARUH NILAI PERUSAHAAN, DEBT TO EQUITY RATIO DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA PADA PERUSAHAAN PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2015-2017 Kevin, Kevin; Jesselyn, Gloria Iverose; Jessicca, Jessicca; Erlita, Erlita; Waruwu, Lilis Risna; Sitorus, Friska Darnawaty
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to test and analyze company value, debt to equity ratio and DPR (Dividend Payout Ratio) simultaneously to income smoothing in banking companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The data collection method used is the documentation method. This type of research uses a quantitative approach, based on positivism philosophy and the nature of deductive research. The population in this study were 43 banking companies. The technique used in sampling is purposive sampling, so the sample is 14 companies. Data is analyzed by using multiple linear regression analysis models, determination coefficients, F test, and T test to get a good regression model. The results of the simultaneous and partial hypothesis research show that company value, debt to equity ratio and DPR (Dividend Payout Ratio) have no effect on income smoothing in banking companies listed on the Indonesia Stock Exchange for the 2015-2017 period with significant values> 0.05. The results of the coefficient of determination analysis obtained an adjusted R Square value of -0.034, meaning that the variable value of the company, debt to equity ratio and the House of Representatives (Dividend Payout Ratio) cannot explain the effect on earnings changes. The conclusion from the results of this study is that the value of the company, DER and DPR cannot be used as a predictor of earnings changes.
Co-Authors Afdhal, Muhammad Agus Zainul Arifin Agus Zainul Arifin Agusnan, Sri Alfirano Alfirano Amandus Jong Tallo Amir Mahmud Husein, Amir Mahmud Anderson, Ricky Andi Andi Andik Yulianto Andri Wijaya Angelus, Michael Aning Kesuma Putri, Aning Kesuma Antira, Lady Ari Mulianta Ginting, Ari Mulianta Arimbi, Faren Zahra Ario Nugroho Suprapto Arninda, Arninda Arta Tri Narta Aslama, Fathiy Zakaria Assyeh Annasrul Majid Assyeh Annassrul Majid Atmaja, Maxwell Bachri, Karel Octavianus bagus Mulyawan Bena, Dea Almira Carmel Meiden Catherine Catherine Catherine Olivia Sereati Christian Herdinata Christiani, Agustina Citra Wahyuningrum Dali Santun Naga Darius Andana Haris Dedek Kusnadi Dennis Andry, Dennis Dharma Lesmono Dubbert, Juventia Dudi Anandya Dyah Erny Herwindiati Dyah Erny Herwindiati Edo Stanzah edy susanto Edy Susanto Efendi Mabruri Enjeli, Margareta Erlita, Erlita Faqqih Badruzzaman Fazira, Chairiani Indy Fransiska, Silvia Gunawan, Nico H, Muhammad Najmi Mafaza Hafiz Irsyad Hafizhuddin, Azhar Halim Putera Siswanto Hendra Winarsa Hendryli, Janson Hutabalian, Marshinta Romarta Uly I'tishom, Reny Iksen, Iksen Ishak Ishak Iskandar, Hari Izhari, Fahmi Janson Hendryli Jayadi, Riyanto Jeanny Pragantha Jesselyn, Gloria Iverose Jessicca, Jessicca Jesson, Jesson Johanes Fernandes Andry Kertanegara, I Wayan Alvin Kinley Aritonang Lady Antira Larasati, Lintang Laurentius, Laurentius Lie, Melvin Lisana Lisana Lumenta, Marly Lutfiamida, Rifna M Ezar Al Rivan Mahendra, A Majid , Assyeh Annasrul Majid, Assyeh Annasrul Martha, Lidya Ma’ruf, Nardyawan Arifi Meldawati , Lucyani moch syaiful anwar Muhammad Yudhistira Azis Muzahar Narta, Arta Tri Nasrun, Aja Natasya Natasya Nina Yusnita Yamin Novandyanta, Evan Novario Jaya Perdana Pinandita, Aria Prof. Dr. Ir. Dali S. Naga, MMSI Prya Artha Widjaja Purnama, Michael Putra, Mochamad Resya Putri, Rizkya Dwiananda Rafif, Muhammad Akmal Rahayu Ningsih Rahayu, Priskila Christine Ranope, Jumas Raphael C., Raphael C. Rianto Nurcahyo, Rianto Rizkiliano, Ibrahim Hanif Rofilah, Salsazahra Rostina, Cut Fitri Saefudin Saefudin Salsabila, Nisrina Seng Hansun Sentosa L., Sentosa L. Setiawan, Johan Siregar, Aulia Sucitra Dewi Siswanto, Felicia Siti Morin Sinaga Sitorus, Friska Darnawaty Solikah, Al Milatus Stanzah, Edo Sudana, Nathan Kunta Susetyo, Eprafoditus Kristiadi Sutanto, Jessica Levina Suwarno Liang Tandililing, Elia Madatu Theresia Woro Damayanti Viny Christanti M Waruwu, Lilis Risna Wella, Wella Widjaja, Purnamawati Helen Wiwik Nirmala Sari Wiwin Kusuma Atmaja Putra Yuliana Zagoto, Mariana Erfan Kristiani