CD Skripsi

Pengaruh Financial Leverage, Dividend Payout Ratio, Net Profit Margin Dan Kepemilikan Publik Terhadap Praktik Perataan Laba (Studi Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Tahun 2016-2018)

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This research is a quantitative study that aims to determine how financial leverage,
dividend payout ratio, net profit margin, and public ownership affect the practice of
income smoothing in manufacturing companies listed on the IDX for the 2016-2018
period. The number of samples of this study were 44 companies with the sampling
method using purposive sampling method. This study uses secondary data obtained
through company financial reports. Data analysis used multiple linear regression
consisting of descriptive statistical analysis, classical assumption test, and hypothesis
testing.
The results of multiple linear data analysis show that public ownership has a
positive and significant effect on income smoothing practices. The dividend payout ratio
has a negative and significant effect on income smoothing practices. Meanwhile,
financial leverage and net profit margin variables do not have a significant effect on
income smoothing practices.
Keywords: Financial Leverage, Dividend Payout Ratio, Net Profit Margin, Public
Ownership, and Income Smoothing Practices

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0023)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0023)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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