Jurnal Riset Akuntansi dan Keuangan
Vol 8, No 2 (2012): Jurnal Riset Akuntansi dan Keuangan

UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO DAN KECENDERUNGAN PERATAAN LABA

Umi Murtini (Unknown)
Aditya Denny O.S (Unknown)

Article Info

Publish Date
01 Aug 2012

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

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Journal Info
Jurnal Riset Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Kristen Duta Wacana

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi ...