Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan Laba

Autor:	Dika Fajar Pratama
Jazyk:	angličtina
Rok vydání:	2015
Předmět:	income smoothing profitability financial risk firm value ownership structure dividend payout ratio Accounting. Bookkeeping HF5601-5689
Zdroj:	Journal of Accounting and Investment, Vol 13, Iss 1, Pp 35-43 (2015)
Druh dokumentu:	article
ISSN:	2622-3899 2622-6413
Popis:	This research aims to test empirically the effect of profitability, financial risk, firm value, ownership structure and dividend payout ratio to income smoothing. The sample in this research are 33 manufacture companies that have been listed on the Indonesia Stock Exchange in period of 2006 to 2009. Sample was obtained by purposive sampling method. Analysis tool uses regression analysis with logistic regression method. The results of analysis indicate that profitability, financial risk, firm value, public ownership and dividend payout ratio do not influence income smoothing in manufacture companies except managerial ownership.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/2af74bfea8ba41c4a6764f1830cdcf03 Zobrazit plný text záznamu View record in DOAJ