PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE,DAN DIVIDEND PAYOUT RATIO TERHADAPPERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BEI TAHUN 2015

Ratih Javariani Utari, Emilia Gustini, Lukita Tripermata

Abstract


Earnings management is the selection of accounting policies by management that are useful for achieving certain goals. One form of earning management is income smoothing. The income smoothing can make the information in the financial statements so unreliable that the interested parties become incapable of making the right business decisions.This study aims to analyze the effect of profitability, financial leverage, and dividend payout ratio to income smoothing either partially or simultaneously. The research was conducted at a manufacturing company listed on Indonesia Stock Exchange in 2015. The purposive sampling technique was used to obtain 26 manufacturing companies as sample members.This research uses quantitative data analysis method using SPSS version 16.00 as the processing tool. In this study where the independent variable is the income smoothing where the variable dichotomy scale, so the analysis used is Linear Regression Logistics. The dichotomy scale referred to in this research are doing income smoothing (2) and not doing income smoothing (1).Based on the results of research, Profitability, Financial Leverage, and Dividend Payout Ratio does not affect Partial Revenue Partially. However, if the effects are seen simultaneously, Profitability, Financial Leverage, and Dividend Payout Ratio affect Partial Revenue Partially.

Keywords: Earning Management, Income Smoothing, Partial, Simultaneous Practice


Full Text:

PDF

References


Abiprayu Kris, Brantas, 2011. “Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Leverage, Kualitas Audit Dan Dividend Payout Ratio Terhadap Perataan Laba (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2006-2009)” Dalam http://eprintsundipacid/29059/

Bestivano, Wildham, 2013. “Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas Dan Leverage Terhadap Perataan Laba Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia” (Studi Empiris Pada Perusahaan Perbankan Di Bursa Efek Indonesia). Dalam http://wwwejournalunpacid/students/indexphp/akt/article/view/63

Dewi Diastiti, Okkarisma, 2010. “Pengaruh Jenis Usaha, Ukuran Perusahaan dan Financial Leverage Terhadap Tindakan Perataan Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (Studi Empiris Di Bursa Efek Indonesia)” Dalam wwweprintsundipacid/23263/

Garrison Noreen, Brewer, 2009. Akuntansi Manajerial Edisi Keempat belas. Jakarta: Salemba Empat

Harrison, Horngren, 2012. Akuntansi Keuangan Edisi Ketujuh, Jakarta: Erlangga

Idjoel, 2015. Pengertian Ruang Lingkup. Dalam https://www.idjoel.com/pengertian-ruang-lingkup/

Marsidatul Hasanah. 2013. Pengaruh Ukuran Perusahaan, Financial Leverage, Dan Kebijakan Dividen Terhadap Praktik Perataan Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia) Dalam http://ejournal.unp.ac.id/students/index.php/akt/article/view/104

Noviana Sindi, Retno, 2012. Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2006-2010) Dalam www.ejournalundipacid/indexphp/akuiditi/article/view/4348/3967

Puspitawaty, Liya. Dividend Payout Ratio. Dalam https://www.finansialku.com/definisi-dividend-payout-ratio-adalah/

Randhy, 2013. Pengertian Teori Keagenan (Agency Theory). Dalam https://bungrandhy.wordpress.com/2013/01/12/teori-keagenan-agencytheory/

Saifedia, 2014. Pengertian Teori dan Kerangka Dalam Penelitian. Dalam https://saifedia.blogspot.com/2014/08/definisi-dari-teori-dankerangka.html

Tripermata, Lukita. 2016. Analisa Ratio Likuiditas, Solvabilitas Dan Profitabilitas Pada PT. Semen Baturaja Palembang

Universitas Binus. 2012. Regresi Logistik. Dalam http://thesis.binus.ac.id/Doc/Bab2/2012-1-00563-STIF%20Bab%202.pdf

Wikipedia, 2017. Pengertian Statistika Deskriptif. Dalam https://id.wikipedia.org/wiki/Statistika_deskriptif

Yulia, Mona, 2013. Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage Dan Nilai Saham Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Keuangan Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Dalam wwwejournalunpacid/students/indexphp/akt/article/download/619/378

Zoraya, Nindy, 2012. Pengertian Sistematika dan Contoh Rancangan Penelitian. Dalam https://nindyzoraya.wordpress.com/2012/04/20/pengertiansistematika-dan-contoh-rancangan-penelitian/




DOI: http://dx.doi.org/10.35908/jiegmk.v8i2.308

Refbacks

  • There are currently no refbacks.




Editorial Office

  • Faculty of Economics
  • Level 6, Universitas Indo Global Mandiri, Palembang
  • Jl. Jend. Sudirman KM.4 No.629, 20 Ilir D. IV, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129.
  • Telpon/Fax: +62711-3227-05
  • Contact :Risqo  (0821-8454-5011)
 
 
 
 
 
Jurnal Ilmiah Ekonomi Global Masa Kini  E-ISSN : 2089-6018 P-ISSN : 2502-2024 ,  by http://ejournal.uigm.ac.id/index.php/EGMK MK licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.