ANGGRAENI, DALFA APRILIA (2022) PENGARUH PROFITABILITAS, NILAI PERUSAHAAN, FREE CASH FLOW (FCF), DAN DIVIDEND PAYOUT RATIO (DPR) TERHADAP INCOME SMOOTHING PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGE. Other thesis, UPN 'Veteran" Yogyakarta.
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Abstract
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ABSTRAK
Penelitian ini bertujuan menemukan bukti empiris, yaitu pengaruh profitabilitas,
nilai perusahaan, free cash flow, dan dividend payout ratio terhadap income
smoothing. Indeks Eckel (1981) digunakan untuk menentukan perusahaan yang
melakukan income smoothing. Penelitian ini menggunakan data sekunder berupa
laporan tahunan perusahaan. Metode pengambilan sampel penelitian ini
menggunakan metode purposive sampling dengan menggunakan kriteria sampel
adalah perusahaan sub-sektor food and beverage yang terdaftar pada Bursa Efek
Indonesia (BEI) tahun 2018-2020 sesuai klasifikasi industri baru yaitu IDX
Industrial Classification (IDX-IC). Berdasarkan kriteria tersebut diperoleh sampel
berjumlah 48 perusahaan. Penelitian ini menggunakan analisis regresi logistik
untuk analisis data dan menguji hipotesis serta menguji apakah probabilitas
terjadinya variabel dependen mampu diprediksi oleh variabel independen. Data
diolah menggunakan bantuan program IBM Statistical Package for Social Sciences
(SPSS) versi 26. Hasil penelitian ini menunjukkan bahwa profitabilitas dan
dividend payout ratio tidak berpengaruh terhadap income smoothing, sedangkan
nilai perusahaan dan free cash flow berpengaruh terhadap income smoothing.
Kata kunci: Income Smoothing, Profitabilitas, Nilai Perusahaan, Free Cash
Flow, Dividend Payout Ratio.
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ABSTRACT
The study aims to find empirical evidence which are the impacts of profitability,
firm value, free cash flow, and dividend payout ratio on income smoothing. Eckel
Index (1981) was used to determine the incidence of income smoothing practice.
The study uses secondary data in the form of financial statements. The sample
selection in this study uses purposive sampling method with sample criteria is Food
and Beverage companies which listed on the Indonesia Stock Exchange (IDX) in
2018-2020 with IDX Industrial Classification (IDX-IC). Based on these criteria, a
sample of 48 companies was obtained. The study used logistic regression for data
analysis, hypothesis examination, and test whether the probability of the
occurrence of the dependent variable can be predicted with the independent
variable. Data testing tools use IBM Statistical Package for Social Sciences (SPSS)
26 software. The result indicates that profitability and dividend payout ratio does
not influence on income smoothing, however firm value and free cash flow influence
on income smoothing.
Keywords: Income Smoothing, Profitability, Firm Value, Free Cash Flow,
Dividend Payout Ratio
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Income Smoothing, Profitabilitas, Nilai Perusahaan, Free Cash Flow, Dividend Payout Ratio. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 31 May 2022 04:11 |
| Last Modified: | 01 Sep 2022 01:22 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/29917 |
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