Yuniarsih, Mia (2020) PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN STRUKTUR KEPEMILIKAN TERHADAP PERATAAN LABA (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, financial leverage, ukuran perusahaan dan struktur kepemilikan pada perusahaan manufaktur yangg terdaftar di Bursa Efek Indonesia BEI selama 22014-2018. Metode pengambilan sampel menggunakan purposive sampling dengan periode tahun 2014-2018. Data yang digunakan data sekunder yang berupaa laporan keuangann perusahaan. Terdapat 230 perusahaan dalam 5 tahun. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Berdasarkan hasil olah data yang telah dilakukan profitabilitas tidak berpengaruh terhadap perataan laba, financial leverage berpengaruh positif terhadap perataan laba, dan ukuran perusahaan berpengaruh negatif signifikan terhadap perataan laba. Selanjutnya struktur kepemilikan berpengaruh negatif signifikan terhadap perataan laba. This purpose of research to examine and analyze the effect of profitability, financial leverage, company size and ownership structure on manufacturing companies listed on the Indonesia Stock Exchange BEI during 2014-2018. The sampling method used purposive sampling with the period 2014-2018. The data used are secondary data in the form of company financial statements. There are 230 companies in 5 years. The analytical tool used in this research is logistic regression analysis. Based on the results of data processing, profitability has no effect on income smoothing, financial leverage has a positive effect on income smoothing, and company size has a significant negative effect on income smoothing. Furthermore, ownership structure has a significant negative effect on income smoothing
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2161 NIM.16.05.52.0068 |
| Uncontrolled Keywords: | profitabilitas, financial leverage, ukuran perusahaan, struktur kepemilikan dan perataan laba |
| Subjects: | H Social Sciences > HG Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 05 Nov 2020 06:24 |
| Last Modified: | 05 Nov 2020 06:24 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7315 |
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