FAKTOR DEBT TO EQUITY RATIO, DIVIDEND PAYOUT RATIO, PROFITABILITAS, DAN SIZE PERUSAHAAN PADA PERUSAHAAN TERDAFTAR DI INDONESIA STOCK EXCHANGE TERHADAP PENGARUH TINDAKAN INCOME SMOOHTING

Abstract

This research aims at finding out and testing the effect of Debt to Equity Ratio, Dividend Payout Ratio, Profitability and Size Company partially on income smoothing on companies listed in the Indonesia Stock Exchange. The method used was a quantitative analysis method based on statistical information to examine the population or sample in order to test the hypothesis. The conclusions of the research were: 1) The Debt to equity ratio and size company affect the income smoothing, 2) The dividend payout ratio and profitability did not affect the income smoothing