Utama, Hanny Surya (2018) Pengaruh ukuran perusahaan, financial leverage, return on asset, net profit margin, dan dividend payout ratio terhadap income smoothing (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2013-2016). Bachelor Thesis thesis, Universitas Multimedia Nusantara.
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Abstract
The objective of this research is to obtain empirical evidence about the effect of company size, financial leverage, return on asset, net profit margin, and dividend payout ratio toward income smoothing. In this study, financial leverage was measured by Debt to Equity Ratio (DER). While income smoothing was measured by indeks eckel. The sample consist of manufacturing companies listed in Indonesia Stock Exchange during the period 2013-2016. The samples in this research were 21 firms. This research was conducted by secondary data. The sampling technique conducted by purposive sampling method. The method used to analyze is using binary logistic regression for hypothesis test, -2 Log Likelihood table for Overall model fit, Hosmer and Lameshow’s Test for suitable regression model, classification table for accurate model test. The result of this study are (1) size has significant effect on income smoothing, (2) financial leverage which proxied by debt to equity ratio (DER) has no effect on income smoothing, (3) return on asset (ROA) has significant effect on income smoothing, (4) net profit margin (NPM) has no effect on income smoothing, (5) dividend payout ratio (DPR) has no effect on income smoothing.
| Item Type: | Thesis (Bachelor Thesis) |
|---|---|
| Subjects: | 300 Social Sciences > 330 Economics > 332 Financial Economics (Shares, Investment) |
| Divisions: | Faculty of Business > Accounting |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 02 Apr 2019 03:15 |
| Last Modified: | 02 Dec 2022 01:18 |
| URI: | https://kc.umn.ac.id/id/eprint/5611 |
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