Hidayat, Dr Wastam Wahyu THE INFLUENCE OF RETURN ON ASSETS, DEBT TO EQUITY RATIO AND SIZE ON INCOME SMOOTHING OF MANUFACTURES COMPANY. INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH AND KNOWLEDGE. (Unpublished)
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Abstract
The current research aimed to know if there is influence of Return on Assets (ROA), Debt to Equity Ratio (DER) and company Size on Income Smoothing. Population of data consisted of 21 manufactures companies registered on Stock Exchange Indonesia in 2011-2015. To know the influence of independent variable to dependent variable in this study used double linier regression analysis with Statistic Package for the Social Sciences version.20. The research resut showed: Return on Assets (ROA) partially not gave influence on Income Smoothing, because siq 0,331 > 0.05., Debt to Equity Ratio (DER) partially gave negative and significant influence on Income Smoothing, because Siq, 0.042 < 0.05 and company size partially not gave influence on Income Smoothing because Siq, 0.120 > 0.05. Meanwhie, the Return on Assets(ROA), Debt to Equity ratio (DER) and Company Size simultaneously gave influence on Income Smoothing as much 7,80%. While the rest 92,20 % was affected by other factors.
| Item Type: | Other |
|---|---|
| Subjects: | Ilmu Sosial > Ekonomi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Magister Manajemen |
| Depositing User: | Wastam Wahyu Hidayat |
| Date Deposited: | 20 Oct 2020 06:56 |
| Last Modified: | 20 Oct 2020 06:56 |
| URI: | http://repository.ubharajaya.ac.id/id/eprint/5860 |
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