THENISIA, SHELA (2023) FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Tarumanagara.
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Abstract
The purpose of this study is to empirically examine the influence of leverage, profitability, and institutional ownership on income smoothing practices with firm size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study used 40 data from infrastructure companies that have been selected by purposive sampling technique with a total of 120 data for three years. Data processing used logistic regression analysis with EViews 12 software. The result showed that leverage and firm size has a negative influence on income smoothing while profitability and institutional ownership have no influence on income smoothing. Firm size strengthens the influence of institutional ownership on income smoothing and does not moderate the influence of leverage and profitability on income smoothing. Keywords: Income Smoothing, Leverage, Profitability, Institutional Ownership, Firm Size ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh leverage, profitabilitas, dan kepemilikan institusional terhadap praktik income smoothing dengan firm size sebagai variabel moderasi pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian menggunakan 40 data perusahaan infrastruktur yang telah dipilih dengan teknik purposive sampling dengan total 120 data selama tiga tahun. Pengolahan data menggunakan analisis regresi logistik dengan software EViews 12. Hasil penelitian menunjukkan bahwa leverage dan firm size berpengaruh negatif terhadap income smoothing sedangkan profitabilitas dan kepemilikan institusional tidak berpengaruh terhadap income smoothing. Firm size memperkuat pengaruh kepemilikan institusional terhadap income smoothing dan tidak memoderasi pengaruh leverage dan profitabilitas pada perataan laba. Kata Kunci: Perataan Laba, Leverage, Profitabilitas, Kepemilikan Institusional, Firm Size
| 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 09:29 |
| Last Modified: | 06 Mar 2024 09:29 |
| URI: | http://repository.untar.ac.id/id/eprint/43198 |
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