Pengaruh Risiko Keuangan, Dividend Payout Ratio, dan Nilai Saham terhadap Perataan Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI)
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This study uses 10 manufacturing company engaged in the field of food and beverage and the teraftar in Indonesia Stock Exchange 2011-2014 period. This study uses a sampling technique used was purposive sampling method of testing this hypothesis using multiple linear regression analysis model to examine the effect of financial risk, dividend payout ratio and the value of stocks on income smoothing.
The results of this study examines the financial risk has no effect on income smoothing while the dividend payout ratio and the value of stocks significant influence on income smoothing.
Keywords: Financial Risk, Dividend Payout Ratio, Value Stocks, Income Smoothing
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DOI: http://dx.doi.org/10.20961/jab.v15i1.169
Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
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