Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia

undefined Mohamad Zulman Hakim; undefined Rika Ristianti; undefined Djenni Sasmita; undefined Hamdani Hamdani; undefined Hesty Erviani Zulaecha; undefined Dewi Rachmania

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Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia

Mohamad Zulman Hakim
Rika Ristianti
Djenni Sasmita
et al.

Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (2023) 3(2) 53-69

DOI: 10.55606/jimek.v3i2.1765

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Abstract

This study used 10 Consumer Cyclicals companies listed on the IDX for 2018-2021 using the Purposive Sampling method to test company growth, profitability, company size and dividend payout ratio on earnings variance. Which in the analysis with panel data regression method. The results of this study indicate that company growth has no effect on income smoothing, company size has a negative effect on income smoothing, and the dividend payout ratio has no effect on income smoothing

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APA

Mohamad Zulman Hakim, Rika Ristianti, Djenni Sasmita, Hamdani Hamdani, Hesty Erviani Zulaecha, & Dewi Rachmania. (2023). Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia. Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahaan, 3(2), 53–69. https://doi.org/10.55606/jimek.v3i2.1765

Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia

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