UMN Knowledge Center

pengaruh profitabilitas, financial leverage, ukuran perusahaan, kepemilikan publik, dan pertumbuhan perusahaan terhadap tindakan perataan laba (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2014-2016)

Djojodimedjo, Evelyn Wijaya (2018) pengaruh profitabilitas, financial leverage, ukuran perusahaan, kepemilikan publik, dan pertumbuhan perusahaan terhadap tindakan perataan laba (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2014-2016). Bachelor Thesis thesis, Universitas Multimedia Nusantara.

[img]
Preview
Text
BAB I.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (835kB) | Preview
[img]
Preview
Text
BAB II.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (940kB) | Preview
[img]
Preview
Text
DAFTAR PUSTAKA.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (940kB) | Preview
[img]
Preview
Text
HALAMAN AWAL.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (2MB) | Preview
[img]
Preview
Text
LAMPIRAN.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (2MB) | Preview
[img] Text
BAB IV.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text
BAB V.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (638kB) | Preview
[img]
Preview
Text
BAB III.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (944kB) | Preview

Abstract

The purpose of this study was to analyze the influence of profitability, financial leverage, company size, public ownership, and company growth toward income smoothing. The sample consist of manufacturing companies listed in Indonesia Stock Exchange during the period 2014-2016. This research was conducted by using secondary data. The sampling technique conducted by the purposive sampling method. The method used to analyze is using binary logistic regression for hypotesis test, -2 Log Likelihood table for Overall model fit, Hosmer and Lemeshow’s Test for suitable regression model, and classification table for accurate model test. The result of this study is profitability which proxied by return on asset (ROA), financial leverage which proxied by debt to equity ratio (DER), company size, public ownership, and company growth significant toward income smoothing practices. Moreover, from t-test profitability which proxied by ROA has partial significant negative effect toward income smoothing practices. Meanwhile, financial leverage which proxied by DER, company size, public ownership, and company growth does not have partial significant effect toward income smoothing practices.

Item Type: Thesis (Bachelor Thesis)
Subjects: H Social Sciences > HG Finance
H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation
H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation > HG4551-4598 Stock exchanges
Divisions: Fakultas Bisnis > Program Studi Akuntansi
Depositing User: mr admin umn
Date Deposited: 02 Apr 2019 03:08
Last Modified: 30 Mar 2020 02:59
URI: http://kc.umn.ac.id/id/eprint/5602

Actions (login required)

View Item View Item