?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+UKURAN+PERUSAHAAN%2C+DIVIDEND+PAYOUT%0D%0ARATIO%2C+PROFITABILITAS%2C+DAN+RISIKO+PERUSAHAAN+TERHADAP%0D%0APRAKTIK+INCOME+SMOOTHING%0D%0A(Studi+Empiris+pada+Perusahaan+yang+Terdaftar+di+BEI+Periode+2011-2016)&rft.creator=MULIA+CHANRA+PRASASTI%2C++1411031088&rft.subject=HB+Economic+Theory&rft.description=Perataan+laba+(Income+Smoothing)+adalah+salah+satu+cara+manajemen+laba+dimana%0D%0Apihak+manajemen+memanipulasi+fluktuasi+laba+secara+sengaja+agar+berada+di%0D%0Atingkat+yang+dianggap+normal+dan+stabil+sepanjang+diizinkan+oleh+prinsip%0D%0Aakuntansi+dan+manajemen+yang+sehat.%0D%0APenelitian+ini+bertujuan+untuk+menguji+dan+menganalisis%3A+pengaruh+ukuran%0D%0Aperusahaan%2C+dividend+payout+ratio%2C+profitabilitas%2C+dan+risiko+perusahaan+terhadap%0D%0Apraktik+perataan+laba+yang+dilakukan+oleh+perusahaan+yang+terdaftar+di+BEI%0D%0Aperiode+2011-2016.+Data+yang+digunakan+adalah+data+sekunder+yang+didapatkan%0D%0Adari+web+Bursa+Efek+Indonesia.+Populasi+dalam+penelitian+ini+adalah+seluruh%0D%0Aperusahaan+yang+terdaftar+di+bei+periode+2011-2016.+Dari+hasil+pencarian+data%2C%0D%0Aterdapat+423+perusahaan+yang+menjadi+sampel+penelitian.+Alat+analisis+yang%0D%0Adigunakan+adalah+menggunakan+metode+regresi+logistik.+Hasil+penelitian+ini%0D%0Amenunjukkan+bahwa+ukuran+perusahaan%2C+dividend+payout+ratio%2C+profitabilitas%0D%0Amemiliki+pengaruh+signifikan+terhadap+praktik+perataan+laba%2C+sedangkan+risiko%0D%0Aperusahaan+tidak+memiliki+pengaruh+signifikan+terhadap+praktik+perataan+laba.%0D%0AKata+Kunci%3A+Perataan+Laba%2C+Ukuran+Perusahaan%2C+Dividend+Payout+Ratio%2C%0D%0AProfitabilitas%2C+Risiko+Perusahaan.%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AIncome+smoothing+is+a+method+of+earning+manajemen+where+management%0D%0Amanipulates+earnings+fluctuations+intentionally+to+be+at+a+level+that+is+considered%0D%0Anormal+and+stable+as+long+as+it+is+permitted+by+accounting+principles+and+health%0D%0Amanagement.%0D%0AThis+study+aims+to+examine+and+analyze%3A+the+influence+of+company+size%2C+dividend%0D%0Apayout+ratio%2C+profitability%2C+and+company+risk+on+income+smoothing+practices+on%0D%0Acompany+registered+in+the+idx+period+2011-2016.+The+data+used+is+the+secondary%0D%0Adata+obtained+from+the+Indonesia+Stock+Exchange%E2%80%99s+website.+The+population+in%0D%0Athis+study+is+all+the+companies+that+registered+in+Indonesia+Stock+Exchange+period%0D%0A2011-2016.+From+the+data+search+result%2C+there+were+423+companies+that+became%0D%0Athe+research+sample.+The+instrument+used+is+logistic+regression+method.+The%0D%0Aresults+of+the+study+show+that+the+company+size%2C+dividend+payout+ratio%2C+and%0D%0Aprofitability+have+a+significant+effect+on+income+smoothing+practices%2C+while%0D%0Acompany+risk+does+not+have+a+significant+effect+on+income+smoothing+practices.%0D%0AKeywords%3A+Income+Smoothing%2C+Company+Size%2C+Dividend+Payout+Ratio%2C%0D%0AProfitability%2C+Company+Risk.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2018-08-13&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32967%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32967%2F19%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32967%2F20%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++MULIA+CHANRA+PRASASTI%2C+1411031088++(2018)+ANALISIS+PENGARUH+UKURAN+PERUSAHAAN%2C+DIVIDEND+PAYOUT+RATIO%2C+PROFITABILITAS%2C+DAN+RISIKO+PERUSAHAAN+TERHADAP+PRAKTIK+INCOME+SMOOTHING+(Studi+Empiris+pada+Perusahaan+yang+Terdaftar+di+BEI+Periode+2011-2016).++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F32967%2F