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.

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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:	300 Social Sciences > 330 Economics > 332 Financial Economics (Shares, Investment) > 332.6 Investment 300 Social Sciences > 330 Economics > 336 Public Finance 600 Technology (Applied Sciences) > 650 Management and Public Relations > 658 General management (Risk Management, Profit and Loss, Logistics) > 658.7 Management of Supplies, Stock
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	02 Apr 2019 03:08
Last Modified:	11 Apr 2023 01:04
URI:	https://kc.umn.ac.id/id/eprint/5602

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