Image of Pengaruh Leverage, Dividend Payout Ratio, Kepemilikan Institusional Dan Profitabilitas Terhadap Perataan Laba (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016)
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Pengaruh Leverage, Dividend Payout Ratio, Kepemilikan Institusional Dan Profitabilitas Terhadap Perataan Laba (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016)

This study aims to examine the effect of leverage, dividend payout ratio, institutional ownership, and profitability on income smoothing. The population used in this study are mining companies listed in Indonesia Stock Exchange (IDX) during the period 2013-2016. The research method used in this study is a quantitative method which aims to test the relationship between variables through testing hypotheses by using 56 samples in 14 companies during four periods. The sample selection method uses purposive sampling in mining companies listed in Indonesia Stock Exchange during period 2013-2016. Hypotheses testing techniques are carried out using multiple regression using SPSS program. The result of the research show that: 1) leverage influences on income smoothing with significance value 0.029 (0.05), 3) institutional ownership has no effect on income smoothing with significance value 0.288 (>0.05), 4) profitability influences on income smoothing with significance value 0.048 (

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0088)
02 03. 119 (0088)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 119 (0088)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0088)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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