JIMEK
Vol. 3 No. 2 (2023): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN

Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia

Mohamad Zulman Hakim (Universitas Muhammadiyah Tangerang)
Rika Ristianti (Universitas Muhammadiyah Tangerang)
Djenni Sasmita (Universitas Muhammadiyah Tangerang)
Hamdani Hamdani (Universitas Muhammadiyah Tangerang)
Hesty Erviani Zulaecha (Universitas Muhammadiyah Tangerang)
Dewi Rachmania (Universitas Muhammadiyah Tangerang)



Article Info

Publish Date
20 Jul 2023

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

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Journal Info

Abbrev

jimek

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK), SSN: 2809-9893 online dan ISSN:2809-9427 cetak. Jurnal JIMEK diterbitkan Amik Veteran Porwokerto, terbit setahun Tiga kali (Maret, Juli dan November) menerapkan proses peer-review dalam memilih artikel berkualitas berdasarkan penelitian ...