PENGARUH DIVIDEND PAYOUT RATIO, NET PROFIT MARGIN, DEBT TO EQUITY RATIO DAN CASH HOLDING TERHADAP INCOME SMOOTHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2013-2015)

HERMAWATI, YULI (2018) PENGARUH DIVIDEND PAYOUT RATIO, NET PROFIT MARGIN, DEBT TO EQUITY RATIO DAN CASH HOLDING TERHADAP INCOME SMOOTHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2013-2015). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze 1) Influence of dividend payout ratio to income smoothing, 2) influence net profit margin to income smoothing, 3) influence of debt to equity of company to income smoothing, 4) influence of cash holding to income smoothing. This study is classified as causative research. The sample in this research is 44 manufacturing companies listed in Indonesia Stock Exchange (BEI) 2013-2015. The research used logistic regression analysis method using SPSS 23. The Eckel Index is used to identify income smoothing practices. The results of this study indicate that simultaneously variable Dividend Payout Ratio, Net Profit Margin, Debt to Equity Ratio, and Cash Holding effect on income smoothing. The value of nagelkerke R Square = 0.314 indicates that the variable Dividend Payout Ratio, Net Profit Margin, Debt to Equity Ratio, and Cash Holding have 31.4% influence on income smoothing. Variable Dividend Payout Ratio, Net Profit Margin and Debt to Equity Ratio partially affect the income smoothing, while cash holding partially does not affect the income smoothing. Keyword : Income smoothing, Dividend Payout Ratio, Net Profit Margin, Debt to Equity Ratio, Cash Holding Penelitian ini bertujuan untuk menganalisis 1) Pengaruh dividend payout ratio terhadap income smoothing, 2) Pengaruh net profit margin terhadap income smoothing, 3) Pengaruh debt to equity perusahaan terhadap income smoothing, 4) Pengaruh cash holding terhadap income smoothing.Penelitian ini diklasifikasikan sebagai penelitian kausatif. Sampel pada penelitian ini adalah 44 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2013-2015. Penelitian menggunakan metode analisis regresi logistik dengan menggunakan SPSS 23. Indeks Eckel digunakan untuk mengidentifikasi praktik income smoothing. Hasil dari penelitian ini menunjukkan bahwa secara simultan variabel Dividend Payout Ratio, Net Profit Margin, Debt to Equity Ratio, dan Cash Holding berpengaruh terhadap income smoothing. Nilai nagelkerke R Square = 0,314 menunjukkan bahwa variabel Dividend Payout Ratio, Net Profit Margin, Debt to Equity Ratio, dan Cash Holding mempunyai pengaruh sebesar 31,4% terhadapincome smoothing. Variabel Dividend Payout Ratio, Net Profit Margin dan Debt to Equity Ratiosecara parsial berpengaruh terhadap income smoothing, sedangkan cash holding secara parsial tidak berpengaruh terhadap income smoothing. Kata kunci : Income smoothing, Dividend Payout Ratio, Net Profit Margin, Debt to Equity Ratio, Cash Holding

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 501
NIM: 43213110315
Uncontrolled Keywords: Income smoothing, Dividend Payout Ratio, Net Profit Margin, Debt to Equity Ratio, Cash Holding
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 20 Dec 2018 03:36
Last Modified: 07 Jan 2019 07:14
URI: http://repository.mercubuana.ac.id/id/eprint/46236

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