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UEU » Undergraduate Theses » Akuntansi Posted by at 22/11/2015 11:46:38 • 898 Views
PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN DEVIDEN PAYOUT RATIO TERHADAP PRAKTIK PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 � 2013)Created by :
GENTA ANDRIANTO ( 201112042 )
Subject: | PROFITABILITAS MANAJEMEN PERUSAHAAN | Alt. Subject : | PROFITABILITY MANAGEMENT COMPANY | Keyword: | perataan laba return on assets debt to equity ratio dividend payout ratio |
Description:
GENTA ANDRIANTO, Pengaruh Return On Assets, Debt to Equity Ratio dan Dividend Payout Ratio Terhadap Praktik Perataan Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011 � 2013).( Dibimbing oleh Yanuar Ramadhan, SE, MM, AK, CA)
Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui apakah perusahaan Manufaktur melakukan tindakan perataan laba serta untuk mengetahui pengaruh Return On Asset, Debt to Equity Ratio dan Dividend Payout Ratio terhadap praktik perataan laba.
Perataan laba (Income Smoothing) dapat dilihat dari income smoothing index dimana jika coefficients of variation of earnings (CV ΔI ≤ CV ΔS), maka perusahaan dikatakan melakukan perataan laba.Return On Assets diukur menggunakan rumus laba setelah pajak dibagi dengan total aset. Debt to Equity Ratio diukur bmenggunakan rumus total hutang dibagi total ekuitas. Devidend Payout Ratio diukur menggunakan rumus deviden tunai per lembar dibagi laba per saham.
Hasil penelitian di peroleh berdasarkan Uji Omnibus Test of Model Coefficients (Uji Simultan) variabel Return On Assets, Debt to Equity Ratio dan Dividend Payout Ratio berpengaruh secara simultan terhadap praktik perataan laba sedangkan berdasarkan Uji T Test ( Parsial ) dimana variabel Return On Assets dan Dividend Payout Ratio berpengaruh signifikan dan Debt to Equity Ratio tidak berpengaruh signifikan terhadap praktik perataan laba.
Date Create | : | 22/11/2015 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-201112042 | Collection ID | : | 201112042 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @2015 Perpustakaan Universitas Esa Unggul
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-return-on-assets-debt-to-equity-ratio-dan-deviden-payout-ratio-terhadap-praktik-perataan-laba-studi-empiris-pada-perusahaan-manufaktur-yang-terdaftar-di-bursa-efek-indonesia-periode-2011--2013-6115.html
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