Mila Safira, - (2023) PENGARUH DIVIDEND POLICY, BONUS PLAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK INCOME SMOOTHING: Studi Pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh dividend policy, bonus plan, dan nilai perusahaan terhadap praktik income smoothing. Metode penelitian yang digunakan yaitu deskriptif verifikatif dengan pendekatan kuantitatif. Populasi pada penelitian ini adalah perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Dari total 72 perusahaan, didapatkan sampel melalui metode purposive sampling sebanyak 18 perusahaan dengan rentang waktu 5 tahun, sehingga total data keseluruhan yaitu sebanyak 90 data. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan. Metode analisis yang digunakan adalah analisis regresi logistik binomial dengan program SPSS versi 26. Hasil dari pengujian hipotesis menunjukkan bahwa (1) Dividend Policy berpengaruh positif signifikan terhadap praktik income smoothing, (2) Bonus Plan berpengaruh negatif signifikan terhadap praktik income smoothing, (3) Nilai Perusahaan berpengaruh negatif signifikan terhadap praktik income smoothing. This study aims to determine the effect of dividend policy, bonus plan, and firm value on income smoothing practices. The research method used is a descriptive-verification with a quantitative approach. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange from 2017-2021. From a total of 72 companies, a sample was obtained through purposive sampling method of 18 companies with a time range of 5 years, so that the total data are 90 data. The type of data used is secondary data in the form of company annual reports. The analysis method used is binomial logistic regression with SPSS version 26 software. The results of hypothesis testing show that (1) Dividend Policy has a significant positive effect on income smoothing practices, (2) Bonus Plan has a significant negative effect on income smoothing practices, (3) Firm Value has a significant negative effect on income smoothing practices.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Link Google Scholar: https://scholar.google.com/citations?hl=id&authuser=1&user=Bx1mH_EAAAAJ ID SINTA Dosen Pembimbing: Mimin Widaningsih: 6140348 |
| Uncontrolled Keywords: | Bonus Plan, Dividend Policy, Nilai Perusahaan, Income Smoothing |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Mila Safira |
| Date Deposited: | 20 Jul 2023 01:50 |
| Last Modified: | 20 Jul 2023 01:50 |
| URI: | http://repository.upi.edu/id/eprint/93752 |
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