PENGARUH NILAI PERUSAHAAN, RESIKO KEUANGAN, UMUR PERUSAHAAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020

NATHANIA, ANGIE (2021) PENGARUH NILAI PERUSAHAAN, RESIKO KEUANGAN, UMUR PERUSAHAAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020. Skripsi thesis, Universitas Tarumanagara.

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Abstract

This research aims to obtain empirical evidence on the impact of company value, financial risk, company age, and managerial ownership on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study used purposive sampling methods in sampling and obtained as many as 44 manufacturing companies as the final sample to be used. The data that has been collected is then processed using Eviews version 12 software. The results show that the variables of financial risk, company age, and managerial ownership have no effect on income smoothing. Meanwhile, company value variable has a significant negative effect on income smoothing. Key words: Company Value, Financial Risk, Company Age, Managerial Ownership, 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: 10 May 2022 06:53
Last Modified: 31 Jul 2023 08:41
URI: http://repository.untar.ac.id/id/eprint/35115

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