PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK INCOME SMOOTHING

Abstract

This research is aimed to examine the influence of profitability, dividend policy, and firm size to the income smoothing practice through the financial statements and annual reports which have been prepared by non-banking companies which are listed in Indonesia Stock Exchange. This research is a quantitative research type. The samples in this research have been obtained by using purposive sampling method to the non-banking companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods. Based on the predetermined criteria, 73 non-banking companies have been selected as samples so that the total samples in this research are 219 observations. The analysis method has been carried out by using multiple linear regressions analysis and the 22nd version SPSS (Statistical Product and Service Solutions) application tool. The result of the research shows that profitability gives positive and significant influence to the income smoothing practice with its regression coefficient of 3.205 and its significance level of 0.002. Meanwhile, dividend policy and firm size does not give any significant influence to the income smoothing practice.
Keywords: Profitability, dividend policy, size, income smoothing