Image of Pengaruh Leverage, Profitabilitas, Pajak Penghasilan Dan Dividend Payout Ratio Terhadap Perataan Laba (Studi Empiris Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2015-2019)
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Pengaruh Leverage, Profitabilitas, Pajak Penghasilan Dan Dividend Payout Ratio Terhadap Perataan Laba (Studi Empiris Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2015-2019)

ABSTRACT
This study aims to determine the effect of leverage, profitability, income
tax, and dividend payout ratio on income smoothing. The study was conducted on
food and beverage companies listed on the Indonesia Stock Exchange in 2015-
2019. The population in this study were all food and beverage companies listed on
the Indonesia Stock Exchange in 2015-2019 as many as 24 companies. The
sampling method used purposive sampling so that the sample used in the study
was 11 companies, while the data analysis method used by the researcher was
multiple linear regression analysis. The results showed that the leverage variable
had no effect on income smoothing. While the variables of profitability, income
tax and dividend payout ratio have an effect on income smoothing.
Keywords: leverage, profitability, income tax, dividend payout ratio, income
smoothing

Ketersediaan
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Perpustakaan Universitas Riau 1802112475
1802112475
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1802112475
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802112475
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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