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Aditya Denny O.S
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO DAN KECENDERUNGAN PERATAAN LABA Umi Murtini; Aditya Denny O.S
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2012): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2012.82.25

Abstract

This study aims to exmine the effect of firm size, profitability, financial leverage, and dividend payout ratio on income smoothing tendency. The grouping of firms with income smoothing and without income smoothing use eckel index. Using binary logistic regression analysis, results shows that firm size and profitabilitas influence on income smoothing tendency.  Meanwhile, financial leverage and dividend payout ratio don’t influence on income smoothing tendency. Keywords: income smoothing, profitabilty, size
Co-Authors Umi Murtini