CHUANDRA, ANDRE (2019) PENGARUH BOARD INDEPENDENCE, PROFITABILITY, LEVERAGE DAN FIRM SIZE TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.
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ANDRE CHUANDRA 125150437 JA.pdf Download (870kB) |
Abstract
Abstrak: Penelitian ini bertujuan untuk mendapatkan hasil empiris tentang pengaruh board independence, profitability, leverage dan firm size terhadap income smoothing. Penelitian ini menggunakan purposive sampling sebagai metode sampling pada perusahaan manufaktur yang terdaftar di BEI untuk tahun 2015-2017. Informasi untuk penelitian ini didapat dari berbagao sumber online yang menyimpan laporan keuangan perusahaan-perusahaan. Penelitian ini menggunakan Index Eckel untuk menentukan apakah sebuah perusahaan melakukan perataan laba atau tidak. Hasilnya adalah ada hubungan signifikan diantara board independence dan income smoothing, diantara profitability dan income smoothing dan ditemukan juga hubungan tidak signifikan diantara leverage dan income smoothing dan diantara firm size dan income smoothing. Untuk mengembangkan penelitian lebih lanjut bisa dilakukan penambahan jangka periode untuk penelitian, penambahan variabel independen dan menggunakan pengujian lain untuk menggali lebih dalam hasil penelitian. Kata kunci: Board Independence, Corporate Governance, Firm Size, Income Smoothing, Leverage, Profitability Abstract: This research is aimed to earn empirical results about the effect of board independence, profitability, leverage and firm size on income smoothing. The study used purposive sampling as its sampling method on manufacture companies that’s listed on BEI for years 2015-2017. Information for this research was acquired from multiple online sources that store financial reports of companies. This research used Eckel Index to determine if a corporation did an income smoothing on its financial report or not. The results were significant relationships between board independence and income smoothing and between profitability and income smoothing while insignificant relationships were found in between leverage and income smoothing and between firm size and income smoothing. To improve this study there are mulitple ways such as increasing periods of research subjects, adding additional independent variables and using more methods to dive deeper on research’s results. Keyword: Board Independence, Corporate Governance, Firm Size, Income Smoothing, Leverage, Profitability
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 18 Jan 2022 04:16 |
| Last Modified: | 18 Jan 2022 04:16 |
| URI: | http://repository.untar.ac.id/id/eprint/33627 |
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