Analisis Pengaruh Kebijakan Dividen, Risiko Keuangan, Dan Nilai Perusahaan Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Sektor Industri Otomotif Dan Komponen Pendukung Di Bei Tahun 2008-2012
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Institusion

STIE Indonesia Banking School

Author

Wibowo, Arief

Subject

HF5601 Accounting 

Datestamp

2020-09-25 03:29:16 

Abstract :
Income smoothing is a management effort to suppress variations in income to the extent possible by accounting principle that do not correspond to actual situation. This study is aim to analyze the relation between divided policy, financial risk, and firm value to income smoothing, this study use 16 firms from automotive industry and the component which is listing in BEI on 2008 until 2012 with purposive sampling method. Index Eckel used to classify the firm that perform income smoothing and who doesn?t perform income smoothing. The variables used in this study are dividend policy, financial risk, and firm value. Statically analysis used in this study is statistic descriptive and logistic regression. The result in this study is some firms perform income smoothing. Variables dividend policy and firm size effect income smoothing, while financial risk, firm value, and profitability aren?t effect to income smoothing Keywords : income smoothing, financial risk, dividend policy, firm value 

File :
Arief Wibowo.pdf