PENGARUH KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN TERHADAP PERATAAN LABA PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2012

Rahmawati, Ema (2014) PENGARUH KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN TERHADAP PERATAAN LABA PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2012. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Ema Rahmawati, 2014: The Influence of Dividend Policy and Firm Value toward Income Smoothing Practice.; Advisors : (1) Nuramalia Hasanah, SE. M.Ak ; (2) Tri Hesti Utaminingtyas, SE. M.S.A. The purpose of this research is to know the influence of dividend policy and firm value toward income smoothing practice in the non finance companies listed in Indonesia Stock Exchange (IDX). In this research, dividend policy as X1 measured by dividends per outstanding shares divide eraning outstanding shares and multiplied by one hundred percent, firm value as X2 measured by price market divide book value, and income smoothing as Y measured by coefficient variance of changes in earnings divide coefficient variance of changes in sales. This research used secondary data obtained from Indonesia Capital Market Directory (ICMD) in 2011-2012, audited financial statement, and annual report of non finance companies listed in Indonesia Stock Exchange in 2011-2012. The technique used for sampling is purposive sampling and obtained the total company of 19 firms with 38 sample total. The method used in this research is multiple linear regressions. From the analysis t test showed that dividend policy has positive influence and significant toward income smoothing practice. Firm value has negative influence and significant toward income smoothing practice. Analysis F test showed dividend policy and firm value simultaneously have significant effect toward income smoothing practice.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Nuramalia Hasanah, SE., M.Ak. Pembimbing II: Tri Hesti Utaminingtyas, SE., M.S.A.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 02 Mar 2018 03:19
Last Modified: 02 Mar 2018 03:19
URI: http://repository.fe.unj.ac.id/id/eprint/3470

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