Electronic Theses and Dissertation

Bstract the objectives of this research are to examine (1) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously on income smoothing, and (2) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio partially on income smoothing. the method used in this research is purposive sampling method. the sample of this research is company listed in indonesia stock exchange during 2012-2014. the analysis method used in the research is logistic regression. the result of this research are (1) industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously have an effect on the income smoothing, (2) managerial ownership, operating profit margin, dividend payout ratio partially have affect the income smoothing and, (3) industrial type have not an effect on the income smoothing. keywords: industrial type, managerial ownership, operating profit margin, dividend payout ratio and income smoothing abstrak penelitian ini bertujuan untuk menguji pengaruh (1) jenis industri, kepemilikan manajerial, operating profit margin, dan dividend payout ratio secara bersama-sama terhadap perataan laba, dan (2) jenis industri, kepemilikan manajerial, operating profit margin, dan dividend payout ratio secara parsial terhadap perataan laba. metode penelitian yang digunakan dalam penelitian ini adalah metode purposive sampling. sampel dalam penelitian ini adalah perusahaan yang terdaftar di bursa efek indonesia tahun 2012-2014. metode analisis yang digunakan dalam penelitian ini adalah regresi logistik. hasil penelitian ini menunjukkan (1) jenis industri, kepemilikan manajerial, operating profit margin, dan dividend payout ratio secara bersamasama berpengaruh terhadap perataan laba, (2) kepemilikan manajerial, operating profit margin, dan dividend payout ratio berpengaruh secara parsial terhadap perataan laba, dan (3) jenis industri tidak berpengaruh terhadap perataan laba. kata kunci: jenis industri, kepemilikan manajerial, operating profit margin, dividend payout ratio, dan perataan laba.