ABSTRACT

Eka, Listya. 2018. The influence of Profitability, financial risk, size of company,
Managerial Ownership Structure as well as Devidend Payout Ratio (DPR)
against the practice of Smoothing profits (Income Smoothing). This thesis
was not published. Faculty Of Economics University Of Muhammadiyah
Sidoarjo.

This research aims to know the influence profitability, financial risk, size of
company, managerial ownership structure as well as the payout ratio against the
devidend practice of smoothing profits at manufacturing companies registered in
BEI. Research period used is the year 2014-2016.
These studies use quantitative data with the secondary data collection
techniques. The population in this research is a company manufacturing sub sectors
of the pharmacy of the year 2014-2016. While the study sample is determined by
the method of purposive sampling and retrieved 10 sample company. Methods of
analysis used was multiple linear regression analysis.
The research results showed that: (1) Profitability has no effect against the
practice of Smoothing Earnings. Negative regression coefficient of-3.092 with
significance level (ρ) of 0.074 greater than α = 5%. (2) financial risk to Profit
Smoothing Practices. With significant values of 0.039 below 0.05. (3) the size of the
company's influence on the practice of Smoothing coefficient value Profit of 0.209
and significant values of 0.048 below 0.05. (4) the managerial Ownership Structure
affects the practice of Smoothing Earnings with significant value of 0.031 below
0.05. (5) the DPR effect negatively to Earnings the coefficient value of Leveling
Practices-4,190 and significant value of 0.044 below 0.05. While the R-square
value of 0.731 means there is a very strong relationships among all free variables
(X) include REPRESENTATIVES, financial risk, profitability, Company Size,
Ownership Structure and Managerial with variable terikatnya (Y ), namely profit
and Leveling Practices f count amounted to a significant level of 2,152 0.044 under
0.05 this means that free variables which consists of the DPR of
REPRESENTATIVES, financial risk, profitability, Company Size, Ownership
Structure and Managerial simultaneously had the effect on the variable that is the
practice of Smoothing Earnings

Keyword : Profitability, Financial Risk, Company Size, , Ownership Structure

managerial, Divident Payout Ratio (DPR), and Income Smoothing.