CD Skripsi
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018)
ABSTRACT
The purpose of this study was to determine the effect of profitability,
leverage, company size and dividend payout ratio on income smoothing.
The population of this research is manufacturing companies listed on the
Indonesian stock exchange in 2015-2018. The sample selection method was
carried out by purposive sampling, namely the method of selecting samples with
certain criteria. Samples that fit the criteria totaled 64 companies with an
observation period of 4 years so that the research sample was 256 companies.
The results showed that profitability has an effect on income smoothing
with a significance value of 0.008
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