Fitriana, Ike (2021) PENGARUHFINANCIAL LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS DAN DIVIDEND PAYOUT RATIO TERHADAP TINDAKAN PERATAAN LABA (INCOME SMOOTHING) ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI pada periode Tahun 2017-2019). Undergraduate thesis, Universitas Stikubank.
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Abstract
Perataan laba merupakan salah cara yang dilakukan oleh pihak manajemen untuk mengurangi terjadinya fluktuasi laba yang diperoleh oleh perusahaan sehingga laba sesuai dengan target yang diinginkan dan agar kinerja perusahaan terlihat stabil. Dalam penelitian ini yaitu bertujuan untuk menguji dan menganalisis pengaruh financial leverage, ukuran perusahaan, profitabilitasdan dividend payout ratio terhadap tindakan perataan laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 - 2019. Sampel ditentukan dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi logistic dengan jumlah sampel 214. Berdasarkan hasilpengolahan data yang telah dilakukan financial leverage dan profitbilitas tidak berpengaruh terhadap tindakan perataan laba. Ukuran perusahaan berpengaruh negative signifikan terhadap tindakan perataan laba dan dividend payout ratio berpengaruh positif signifikan terhadap perataan laba. Income smoothing is one of the ways done by the management to reduce the occurrence of fluctuations in profit obtained by the company so that the profit in accordance with the desired target and to make the company's performance look stable. In this study, it aims to test and analyze the influence of financial leverage, company size, profitability and dividend payout ratio on profit leveling actions in manufacturing companies listed on the Indonesia Stock Exchange. The population used in this study was a manufacturing company listed on the Indonesia Stock Exchange in 2017 - 2019. Samples are determined using purposive sampling method. Data analysis techniques used in this study using logistic regression analysis with a sample number of 214.Based on the results of data processing that has been done financial leverage and Profitability has no effect on income smoothing actions. The size of the company has a significant negative effect on the act of income smoothing, and dividend payout ratio has a significant positive effect on income smoothing.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2249 NIM.17.05.52.0020 |
| Uncontrolled Keywords: | financial leverage, ukuran perusahaan, profitabilitas dan dividend payout ratio. |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 04 May 2021 02:53 |
| Last Modified: | 04 May 2021 02:53 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7604 |
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