PENGARUH KOMPENSASI BONUS DAN DIVIDEND PAYOUT RATIO TERHADAP PRAKTIK PERATAAN LABA
نویسندگان
چکیده
This study aims to determine the effect of bonus compensation and dividend payout ratio on income smoothing practices. research is a quantitative with an associative approach. The data testing techniques used are partial hypothesis (t test), simultaneous (F test) multiple linier regression analysis using SPSS software version 25. number samples tested in this were 66 consisting 33 companies period 2 years. secondary sourced from IDX official website related companies. results showed that partially, had no practices, but significant negative effect. Meanwhile, simultaneously, have Based these results, it hoped investor potential will be more thorough analyzing identifying company, not seeing company only by value dividends or amount profit generated banking which later as investment destinations.
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ژورنال
عنوان ژورنال: Media Mahardhika: Media Komunikasi Ekonomi dan Manajemen
سال: 2022
ISSN: ['2407-4950']
DOI: https://doi.org/10.29062/mahardika.v20i2.395