PENGARUH FIRM SIZE, DEBT TO EQUITY RATIO, KOMITE AUDIT, DAN NET PROFIT MARGIN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017

MELINDA, SHARLA (2019) PENGARUH FIRM SIZE, DEBT TO EQUITY RATIO, KOMITE AUDIT, DAN NET PROFIT MARGIN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh firm size, debt to equity ratio, komite audit, dan net profit margin terhadap income smoothing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015 – 2017. Penelitian ini menggunakan data sebanyak 57 perusahaan manufaktur yang telah diseleksi menggunakan metode purposive sampling dengan total 171 sampel data selama tiga periode. Data yang digunakan adalah data sekunder berupa laporan keuangan. Pengolahan data penelitian ini menggunakan software Statistical Product and Service Solution (SPSS) versi 22. Hasil penelitian menunjukkan bahwa firm size berpengaruh negatif signifikan terhadap income smoothing. Debt to equity ratio, komite audit, dan net profit margin tidak berpengaruh signifikan terhadap income smoothing. Kata kunci: Firm Size, Debt to Equity Ratio, Komite Audit, Net Profit Margin, Income Smoothing. The purpose of this study is to empirically examine the influence of firm size, debt to equity ratio, audit committee, and net profit margin towards income smoothing in manufacturing companies listed in Indonesia Stock Exchange from period 2015 – 2017. This study used 57 data from manufacturing companies that have been selected using purposive sampling method with total 171 sample data for three period. The data used are secondary data in the form of financial statements. This research used Statistical Product and Service Solution (SPSS) version 22 software to process the data. The result of research shows that firm size have negative significant influence towards income smoothing. Debt to equity ratio, audit committee, and net profit margin has no significant influence towards income smoothing. Keywords: Firm Size, Debt to Equity Ratio, Audit Committee, Net Profit Margin, Income Smoothing.

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	07 Jan 2022 07:21
Last Modified:	07 Jan 2022 07:21
URI:	http://repository.untar.ac.id/id/eprint/33488

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