The Influence of Dividend Payout Ratio And Winner/Loser Stocks on Earnings Smoothing (Case Study on The Banking Sector Listed on The Indonesia Stock Exchange From 2019-2021)
DOI:
https://doi.org/10.59188/eduvest.v5i3.50940Keywords:
Dividend Payout Ratio, Winner/Loser Stock, Profit EqualizationAbstract
This study aims to analyze how the effect of dividend payout ratio and winner/loser stock on profit equalization (Case study on the banking sector listed on the Indonesia Stock Exchange in 2019-2021). The research method uses a qualitative approach with the Associative method. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 as the population. The sample that met the Purposive Sampling criteria was 29 companies out of 145 companies. The results show that the dividend payout ratio has no significant effect o profit equalization. Meanwhile, winner/loser stock has a significant effect on profit leveling. The dividend payout ratio and winner/loser stock simultaneously have a significant effect on profit equalization. This is evidenced by a p-value of 0.000 which is smaller than the significance level of 0.05. Meanwhile, the determination coefficient test showed a value of 25%. This shows that the variable dividend payout ratio and winner/loser stock can explain the profit equalization variable as much as 25%, while the remaining 75% is explained by other variables outside of this study.
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