PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, DAN INSTITUTIONAL OWNERSHIP TERHADAP INCOME SMOOTHING PADA INDUSTRI DASAR DAN KIMIA, ANEKA INDUSTRI, DAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021

JUSTIN, JUSTIN (2022) PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, DAN INSTITUTIONAL OWNERSHIP TERHADAP INCOME SMOOTHING PADA INDUSTRI DASAR DAN KIMIA, ANEKA INDUSTRI, DAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh financial leverage, profitabilitas, dan institutional ownership terhadap income smoothing pada industri dasar dan kimia, aneka industri, dan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian ini menggunakan 65 sampel dan 195 data dari perusahaan industri dasar dan kimia, aneka industri, dan industri barang konsumsi yang diseleksi dengan teknik purposive sampling. Data diolah dengan menggunakan software Eviews versi 12. Hasil dari penelitian ini menunjukkan bahwa financial leverage dan profitabilitas berpengaruh negatif signifikan terhadap income smoothing, sedangkan institutional ownership tidak berpengaruh terhadap income smoothing. Kata kunci: income smoothing, financial leverage, profitabilitas, institutional ownership The purpose of this study is to obtain empirical evidence about the effect of financial leverage, profitability, and institutional ownership towards income smoothing in basic industry and chemical, miscellaneous industry, and consumer goods industry listed on Indonesia Stock Exchange for the period 2019-2021. This study used 65 samples and 195 data from companies in basic industry and chemical, miscellaneous industry, and consumer goods industry that have been selected using purposive sampling technique. The data was processed using Eviews version 12 software. The result of this study shows that financial leverage and profitability have significant negative effect towards income smoothing, while institutional ownership has no effect towards income smoothing. Keywords: income smoothing, financial leverage, profitabilitas, institutional ownership

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 06 Mar 2024 01:48
Last Modified: 06 Mar 2024 01:48
URI: http://repository.untar.ac.id/id/eprint/43140

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