PENGARUH CASH HOLDING, DIVIDEND PAYOUT RATIO, DAN NET PROFIT MARGIN TERHADAP INCOME SMOOTHING

(Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2016-2018)

  • Ni Putu Ayu Intan Suarnaningsih Universitas Hindu Indonesia
  • Sang Ayu Putu Arie Indraswarawati Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v1i1.781
Keywords: income smoothing, cash holding, dividend payout ratio, net profit margin

Abstract

In terms of maintaining investor confidence to maintain investment by keeping company profits stable. Keeping the company stable is the task of company management. The purpose of this study was to determine the effect of cash holding, dividend payout ratio, and net profit margin on income smoothing. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. Population data included 152 companies, and obtained a sample of 48 company samples. The method used in this research is purposive sampling. The hypothesis is tested using logistic regression analysis. The results of logistic regression show that cash holding has no effect on income smoothing, dividend payout ratio has a positive effect on income smoothing, and net profit margin has a positive effect on income smoothing.

Published
2020-07-13
How to Cite
Suarnaningsih, N. P. A. I., & Indraswarawati, S. A. P. A. (2020). PENGARUH CASH HOLDING, DIVIDEND PAYOUT RATIO, DAN NET PROFIT MARGIN TERHADAP INCOME SMOOTHING: (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2016-2018). Hita Akuntansi Dan Keuangan, 1(1), 324-348. https://doi.org/10.32795/hak.v1i1.781
Issue
Vol. 1 No. 1 (2020): Hita Akuntansi Dan Keuangan
Section
Articles