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All Journal JAKPI Journal of Economic, Bussines and Accounting (COSTING) GERVASI: Jurnal Pengabdian kepada Masyarakat JCRS (Journal of Community Research and Service) Management Studies and Entrepreneurship Journal (MSEJ) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Jurnal Ipteks Terapan : research of applied science and education Outline Journal of Management and Accounting
Ulfa Nurhayani
Accounting Education Studies Program, Faculty Of Economics, Universitas Negeri Medan, Medan, Indonesia
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Journal : Outline Journal of Management and Accounting

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The Effect of Profitability, Leverage and Dividend Payout Ratio on Profit Smoothing in Manufacturing Companies Listed on the IDX for the 2018 – 2020 Period Weny Nurwendari; Rini Herliani; Ulfa Nurhayani
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.394 KB) | DOI: 10.61730/ojma.v1i2.36

Abstract

Income smoothing is an action that is deliberately carried out by management to regulate the profits presented in the financial statements in accordance with the normal level of profit desired by the company's management. The purpose of this study was to determine the effect of Profitability, Leverage and Dividend Payout Ratio on Income Smoothing in Manufacturing Companies Listed in Indonesia Stock Exchange for year 2018-2020. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020 as many as 193 companies. Based on the results of this study indicate that profitability partially has a significant negative effect on income smoothing, it can be proven that the significant value is 0.001 <0.05. Leverage partially has no effect on income smoothing, it can be proven that the significant value is 0.113 > 0.05. Dividend payout ratio partially has a significant negative effect on income smoothing, it can be proven that the significant value is 0.009 <0.05. Profitability, leverage and dividend payout ratio simultaneously affect income smoothing. It can be proven that the calculated F value is 5.181 and the f table value is 2.83, where the calculated f value is greater than the f table value, namely 5.181 > 2.83 with a significance value of 0.004 <0.05.
Co-Authors Adek Cerah Kurnia Azis Akhfini Akmal Huda Nasution Alisya Wina Chayadi Andri Zainal Anjas Pradana Choms Gary G.T Sibarani Choms Gary Ganda Tua Sibarani Choms Gary Sibarani Dewi Ratna Sari Dila Fajria Sianipar Erni Luxy Purba Erny Luxy D. Purba Erwin Yesayas Manalu Harangan Sitorus Ihsan Abdullah Ika Wahana Lumban Gaol Isti Maunida Hanum Jufri Darma Marviana, Ratna Dina Maulida Fitri Muhammad Syafrizal Lubis Nina Purnasari Rini Widiyanti Riva Ubar Harahap Roli Arif Sianturi Romasi Habeahan Roza Thohiri Sondang Aida Silalahi Sriwedari, Tuti Talia Talia Tapi Rumondang Sari Siregar Taufik Hidayat Weny Nurwendari