PENGARUH DIVIDEND PAYOUT RATIO, UKURAN PERUSAHAAN, LEVERAGE OPERASI DAN REPUTASI AUDITOR TERHADAP
PERATAAN LABA PADA PERUSAHAAN TRANSPORTASI YANG
TERDAFTAR DIBURSA EFEK INDONESIA (BEI) TAHUN 2013-2018
(Studi Kasus Pada Perusahaan Transportasi Yang Tela
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Institusion
Universitas Stikubank
Author
Kurniawan, Riski
Subject
HJ Public Finance
Datestamp
2020-11-03 02:21:40
Abstract :
Penelitian ininbertujuan untuk menganalisa pengaruh dividend payout ratio, ukurannperusahaan, leverage operasi, dannreputasi auditor terhadapnperataan laba. Sampel yan digunakan dalamnpenelitian ini adalahnperusahaan transportasi yang terdaftar diBursa EfeknIndonesia (BEI) periode 2013-2018. Metode pengambilannsampel yang digunakannadalah purposive sampling dan hubungan antar variabel dijelaskan dengan menggunakannanalisis regresinlinier berganda. Hasil pengujian ini menunjukkannbahwa dividend payout ratio berpengaruh negatifnsignifikannterhadapnperataannlaba. Hasil pengujian ukuran perusahaanberpengaruhnnegatif signifikan terhadap perataan laba. Hasil pegujian leverage operasi berpengaruh positifnsignifikan teradap perataan laba. Hasil pengujian reputasi auditornberpengaruhnpositif signifikannterhadap perataan laba. Kata Kunci : Dividend Payout Ratio, Ukuran Perusahaan, Leverage Operasi Thisnresearch aims to analyze the ef ect of dividend payout ratio, firmnsize, operating leverage, and auditor's reputation on income distribution. The samples used in this study are transportation companies registered in thenIndonesia Stock Exchange (IDX) for the periode 2013-2018. The samplingmmethod used is purposive sampling and the relationship between variables is explained usingnmultiplenlinear regression analysis. The results of this test indicate that the dividend payout ratio has a negative significantmtoincome smoothing. The results firmmsize has a negative significant to income smoothing. The results of operating leverage testing have a positive significantmto income smoothing. The test results Audit Reputation have a positive significantmto income smoothing.
Penelitian ininbertujuan untuk menganalisa pengaruh dividend payout ratio, ukurannperusahaan, leverage operasi, dannreputasi auditor terhadapnperataan laba. Sampel yan digunakan dalamnpenelitian ini adalahnperusahaan transportasi yang terdaftar diBursa EfeknIndonesia (BEI) periode 2013-2018. Metode pengambilannsampel yang digunakannadalah purposive sampling dan hubungan antar variabel dijelaskan dengan menggunakannanalisis regresinlinier berganda. Hasil pengujian ini menunjukkannbahwa dividend payout ratio berpengaruh negatifnsignifikannterhadapnperataannlaba. Hasil pengujian ukuran perusahaanberpengaruhnnegatif signifikan terhadap perataan laba. Hasil pegujian leverage operasi berpengaruh positifnsignifikan teradap perataan laba. Hasil pengujian reputasi auditornberpengaruhnpositif signifikannterhadap perataan laba. Kata Kunci : Dividend Payout Ratio, Ukuran Perusahaan, Leverage Operasi Thisnresearch aims to analyze the ef ect of dividend payout ratio, firmnsize, operating leverage, and auditor's reputation on income distribution. The samples used in this study are transportation companies registered in thenIndonesia Stock Exchange (IDX) for the periode 2013-2018. The samplingmmethod used is purposive sampling and the relationship between variables is explained usingnmultiplenlinear regression analysis. The results of this test indicate that the dividend payout ratio has a negative significantmtoincome smoothing. The results firmmsize has a negative significant to income smoothing. The results of operating leverage testing have a positive significantmto income smoothing. The test results Audit Reputation have a positive significantmto income smoothing.
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Cover Riski Kurniawan 1605520208.pdf
ABSTRAK Riski Kurniawan 1605520208.pdf
BAB 1 Riski Kurniawan 1605520208.pdf
BAB II Riski Kurniawan 1605520208.pdf
BAB III Riski Kurniawan 1605520208.pdf
BAB IV Riski Kurniawan 1605520208.pdf
BAB V Riski Kurniawan 1605520208.pdf
Daftar pustaka Riski Kurniawan 1605520208.pdf
Lampiran Riski Kurniawan 1605520208.pdf
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