Image of THE RELATIONSHIP BETWEEN FINANCIAL LEVERAGE, DEBT COVENANT AND DIVIDEND PAYOUT RATIO TO INCOME SMOOTHING PRACTICES (Empirical Study On Companies Listed In Indonesia Stock Exchange On 2006-2011)

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THE RELATIONSHIP BETWEEN FINANCIAL LEVERAGE, DEBT COVENANT AND DIVIDEND PAYOUT RATIO TO INCOME SMOOTHING PRACTICES (Empirical Study On Companies Listed In Indonesia Stock Exchange On 2006-2011)

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Financial statements is used by stake holders for making decision based on the information within. For examples, investors use the information to decide whether holding or the investment to the company or not. In attracting the attention, management has strategy such as Income Smoothing. This research aims to analyze the relationship between financial leverage, debt covenant, and dividend payout ratio to income smoothing practices on companies listed on Indonesia Stock Exchange (IDX) on 2006-2011 periods. The amount of samples for the observation as the results of Eckel Index are 18 companies. Hypothesis tested by t-test to test regression partially and F-test to test regression simultaneously. The regression model used is multiple regression. The results of research show that financial leverage, debt covenant and dividend payout ratio do not significantly influence income smoothing practices partially and simultaneously. This caused by many limitation of this research such as the amount of variables are few and the amount of samples are only 18 samples because the deJimitation of companies observed which excludes manufacturing and banking companies and lists on 1DX. Therefore, the suggestion for next researcher to analyze more about other factors besides financial ratios that could be influencing income smoothing practices and research on all companies with no exception, if there is chance, on the other country

Availability
Inventory Code Barcode Call Number Location Status
1307000865T40342T403422013Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T403422013
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
ix, 63 hlm. tab.; 29 cm.
Language
English
ISBN/ISSN
-
Classification
657.480 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Management Accounting
Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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