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All Journal Competitive Jurnal Akuntansi dan Keuangan Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Visi Manajemen (JVM) Optimal: Jurnal Ekonomi dan Manajemen Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Prosiding Simposium Nasional Multidisiplin (SinaMu) Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa JIMEK
Dewi Rachmania
Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia Mohamad Zulman Hakim; Rika Ristianti; Djenni Sasmita; Hamdani Hamdani; Hesty Erviani Zulaecha; Dewi Rachmania
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2023): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i2.1765

Abstract

This study used 10 Consumer Cyclicals companies listed on the IDX for 2018-2021 using the Purposive Sampling method to test company growth, profitability, company size and dividend payout ratio on earnings variance. Which in the analysis with panel data regression method. The results of this study indicate that company growth has no effect on income smoothing, company size has a negative effect on income smoothing, and the dividend payout ratio has no effect on income smoothing
Co-Authors Abbas, Dirvi Surya Danty Aulia Rachmi Dhea Zatira Djenni Sasmita Dwi Ayu Paradita Eni Suharti Gusti Amanutaqwa Hamdani Hamdani Hamdanni Hamdanni Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Ilham Dermawan Rusmiati Meliana Putri Hamida Mikrad mikrad Mohamad Zulman Hakim Novanda Derizkyo Naupal Putri Okta Andani Rika Ristianti RR. Ella Evrita Hestiandari Sigit Budi Santoso Siti Chanifah