Shidqi Malik Ibrahim, . (2023) KECAKAPAN MANAJERIAL MEMODERASI PENGARUH KEBIJAKAN DIVIDEN DAN WINNER/LOSER STOCK TERHADAP INCOME SMOOTHING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The research aims to examine the effect of dividend policy and winner/loser stock on income smoothing which is moderated by managerial ability and leverage, liquidity and profitability as control variables. This study uses the Eckel index as a measure of income smoothing. Dividend policy measured by the dividend payout ratio. Winner/loser stock uses a comparison between stock returns and market returns. Managerial ability measured by the DEA approach. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study were 57 samples using purposive sampling method. Hypothesis testing uses multiple linear regression analysis with STATA version 17. This study obtained the results that 1) dividend policy and winner/loser stock has no effect on income smoothing; and 2) managerial skills cant moderate the relationship between dividend policy and winner/loser stock on income smoothing.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1910112134] [Pembimbing: Juska Meidy Enyke Sjam] [Ketua Penguji; Taufiq Supriadi] [Penguji 1: Agus Maulana] |
| Uncontrolled Keywords: | Income Smoothing, Dividend Policy, Winner/Loser Stock, Managerial Ability, Leverage, Likuidity, Profitability |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Shidqi Malik Ibrahim |
| Date Deposited: | 26 Jan 2023 01:42 |
| Last Modified: | 26 Jan 2023 01:42 |
| URI: | http://repository.upnvj.ac.id/id/eprint/22276 |
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