PENGARUH PROFITABILITAS DAN DIVIDEN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PADA PERIODE 2013

Ichwan Susanto, Ridho (2015) PENGARUH PROFITABILITAS DAN DIVIDEN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PADA PERIODE 2013. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Ridho Ichwan Susanto. The Influence of Profitability and Dividend to Income Smothing on Manufacturing Companies. Skripsi. Jakarta: Concentration in Accounting Education, Department of Economics and Administration, Faculty of Economics, State University of Jakarta, 2015. The practice of income smoothing is a earnings management practices undertaken by corporate managers to obtain the desired level of profit in order to give a good effect for the company. Factors that influence the practice of income smoothing are extremely diverse, as suggested by some previous studies. These factors include: profitability, dividends, leverage, firm size, and ownership of the company. The purpose of this study was to determine whether there is influence between profitability and dividends against the practice of income smoothing in manufacturing companies. Data collection techniques using documentation technique with secondary data and analytical methods used are inferential analysis. The sampling technique used was simple random sampling. Affordable population in this study are all companies listed on the Indonesia Stock Exchange and the samples used by tables Isaac Michael is 40 companies. Data profitability and dividend drawn from the financial statements of the period in 2013, while the income smoothing practices for data (income smoothing) drawn from the financial statements of the year 2012 - 2013. This study used logistic regression hypothesis testing. Test requirements analysis done is to find a regression equation that produces y = -1.826 + 0,166X1 - 0,001X2. Results of the analysis showed: (i) there is a significant positive effect between the profitability of the practice of income smoothing, (ii) there are no significant negative effect between the dividend with the practice of income smoothing, (iii) there is a significant relationship between profitability and a dividend to income smoothing. Based on the results of the analysis of the profitability can be a measuring tool to detect income smoothing practices. Meanwhile, the dividend is still less can be used as a measuring tool to detect income smoothing practices at the company. The implications of this study explains that profitability and dividends can be used as a basis for consideration of investors before investing in a company.

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