Pengaruh Ukuran Perusahaan, Kebijakan Dividen, Kinerja Keuangan Dan Konvergensi Ifrs Perusahaan Terhadap Tindakan Income Smoothing Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
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Date
2015-06-15
Authors
Doraini, Saadatut Azizi
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
Earnings information is a component of the company's financial statements are
intended to assess the performance of the company. Investors' attention is often
focused only on information provided by the company profits. It can give an
opportunity for management to take action income smoothing (income
smoothing). In this cas, the selected variables are size, dividend payout ratio,
return on asset financial leverage, net profit margin and IFRS convergence. The
statistical method used is logistic regression in service companies listed in
Indonesia Stock Exchange in 2010 through 2013.These results indicate that the
variable size of the company, financial leverage, net profit margin significantly
positive influence. Inversely variable dividend payout ratio and the company's
profitability significantly negative influenc and convergence of IFRS variable has
no effect on income smoothing.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Income Smoothing, Firm Size, Financial Report