Pangestuti, Ratna Astini (2020) PENGARUH HARGA SAHAM, PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DEVIDEN, DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK PERATAAN LABA (Studi Empiris pada Perusahaan Sektor Property, Real Estate and Building Construction yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2018). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh harga saham, profitabilitas, kepemilikan institusional, ukuran perusahaan, dividen dan financial leverage pada praktik perataan laba di sektor property, real estate and building construction yang terdaftar di Bursa Efek Indonesia selama periode 2014 – 2018. Metode pengambilan sampel menggunakan purposive judgment dengan teknik analisis logistic regression. Temuan penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh negatif dan signifikan terhadap praktik perataan laba, sedangkan harga saham, profitabilitas, deviden dan financial leverage berpengaruh positif dan tidak signifikan terhadap praktik perataan laba. Namun, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap praktik perataan laba. ABSTRACT The purpose of this study is to analytic and examine the effect share price, profitability, institutional ownership, company size, devidend and financial leverage on income smoothing practices at property, real estate and building construction companies sector listed on Indonesia Stock Echange during 2014 – 2018. The sampling method uses purposive judgment with data analytic using logistic regression. The finding indicates that institusional ownership has negative influence and significant on income smoothing practice, on the contrary there is in share price, profitability, devidend and financial leverage positive influence and no significant on income smoothing practice. However, company size negative influence and no significant on income smoothing practice.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2036 NIM 16.05.52.0087 |
| Uncontrolled Keywords: | Kata Kunci : Harga Saham, Profitabilitas, Kepemilikan Institusional, Ukuran Perusahaan, Deviden, Financial Leverage dan Perataan Laba. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | UNSPECIFIED |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 05 May 2020 04:14 |
| Last Modified: | 11 May 2020 03:57 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6593 |
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