TISANTI, DEVANI (2021) FAKTOR-FAKTOR YANG MEMENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2017-2019. Skripsi thesis, Universitas Tarumanagara.
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Abstract
The purpose of this research is to obtain empirical evidence of the effect of leverage, firm size, firm age, and institusional ownership on income smoothing practice. This research used the sample of 82 manufacturing companies listed on Indonesia Stock Exchange (IDX) with 2017-2019 research period. Data processing in this research used Eviews 10.0 software and hypothesis testing used logistic regression analysis. The result of this research shows that leverage, firm size, and firm age have negative and significant effect on income smoothing practice while institutional ownership does not have significant effect on income smoothing practice. Keyword: Income smoothing practice, leverage, firm size, firm age, institusional ownership
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 12 May 2022 07:38 |
| Last Modified: | 08 Aug 2023 03:10 |
| URI: | http://repository.untar.ac.id/id/eprint/35180 |
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