Pengaruh DER, DPR, Profitability, dan Firm Size terhadap Income Smoothing Studi pada Perusahaan Sub Sektor Indrustri Manufaktur Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2018

Abstract

Companies operate with the aim of making a profit, by selling products (goods or services) to their customers. In addition, the company also has a specific goal, namely to maximize the welfare of shareholders and maximize profits. In line with financial theory. The purpose of this study is to discuss and analyze the effect of debt to equity ratio, dividend, payout ratio, profitability, and firm size on income smoothing. The research method used in this study is associative research method, namely research that aims to determine the influence or relationship between two or more variables looking for roles, influences, and causal relationships between independent variables and population-bound variables. listed on the BEI with data collection techniques through interviews, observations. The results of the study partially show that the four variables namely Debt to Equity Ratio, Dividend Payout Ratio, Profitability, and Firm Size have no effect on Income Smoothing. Simultaneous research results show that simultaneously Debt to Equity Ratio, Dividend Payout Ratio, Profitability, and Firm Size have no effect on Income Smoothing. The predictive ability of these four variables on Income Smoothing is known to be -0.113. How is it known that the Adjusted R Square test in this study obtained a value of -0.113, which means that the data processing test above obtained a negative Adjusted R2 value, then the Adjusted R2 value is considered zero.