PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE DAN KEPEMILIKAN PUBLIK TERHADAP PERATAAN LABA (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2018)

Perawati, Indah (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE DAN KEPEMILIKAN PUBLIK TERHADAP PERATAAN LABA (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2018). Undergraduate thesis, Universitas Stikubank.

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Abstract

Penelitianmini dilakukan untuk menguji pengaruh ukuran perusahaan, profitabilitas, financial leverage dan kepemilikan publik terhadap perataan laba (Income Smoothing). Penelitian ini dilakukan padapperusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang diambil adalah tahun 2014-2018. Metode pengambilan sampel menggunakan metode purposive sampling. Perataan laba dihitung menggunakan Indeks Eckel dan teknik analisis yang digunakan yaitu analisis regresi logistik menggunakan bantuan program komputer SPSS (Statistical Package For Social Saint).HHasil yang diperoleh melalui penelitian ini adalah ukuran perusahaan, profitabilitas dan financial leverage berpengaruhHnegatif signifikan terhadap perataan laba. Sedangkan kepemilikan publik tidak berpengaruh terhadap perataan laba. ThisSstudy was conducted to examine the effect of company size, profitability, financial leverage and public ownership onNincome smoothing (Income Smoothing). This research was conducted there are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period taken was 2014-2018. The sampling method uses purposive sampling. Income smoothing is calculated using the Eckel Index and the analysis technique used is logistic regression analysis using the help of a SPSS (Statistical Package For Social Saint) computer program. The results obtained through this study are company size, profitabilityAand financial leverage have a significant negative effect on income smoothing. While public ownership does not affect income smoothing.

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2132 NIM.16.05.52.0289
Uncontrolled Keywords:	Perataan laba,Uukuran perusahaan, profitabilitas, financial leverage dan kepemilikan publik
Subjects:	H Social Sciences > HG Finance
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Farida Sri Endaryani
Date Deposited:	21 Oct 2020 07:31
Last Modified:	21 Oct 2020 07:31
URI:	https://eprints.unisbank.ac.id/id/eprint/7257

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