JESSICA, JESSICA (2019) FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.
![[img]](http://repository.untar.ac.id/style/images/fileicons/text.png) |
Text
Jessica 125150221 JA.pdf Download (1MB) |
Abstract
Tujuan dari penelitian ini adalah untuk memperoleh bukti yang empiris mengenai pengaruh firm size, profitabilitas, financial leverage, dan likuiditas terhadap income smoothing pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2017. Data yang digunakan adalah data sekunder berupa informasi keuangan dari laporan keuangan serta laporan tahunan. Penelitian ini menggunakan 60 perusahaan industri manufaktur yang telah diseleksi melalui metode purposive sampling dengan total 180 data selama tiga tahun. Penelitian ini menggunakan analisis regresi logistic dalam menguji hubungan antara variabel dependen dan independen. Pengolahan data dalam penelitian ini menggunakan program IBM SPSS 23. Hasil penelitian menunjukkan bahwa firm size, financial leverage, dan likuiditas berpengaruh terhadap praktik income smoothing sementara profitabilitas ditemukan tidak berpengaruh terhadap praktik income smoothing. Kata kunci: Income Smoothing, firm size, profitabilitas, financial leverage, likuiditas. The purpose of this research is to obtain empirical evidence about the effects of firm size, profitability, financial leverage, and liquidity on income smoothing at manufacturing firms listed on Indonesian Stock Exchange during the period of 2015-2017. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 60 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 180 data for three years. Binary Logistic Regression was used in analyzing the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 23. Results shows that firm size, financial leverage, and liquidity has a significant influence on the practice of income smoothing, while profitability has no significant influence on the practice of income smoothing. Keywords: Income Smoothing, firm size, profitability, financial leverage, liquidity.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 05 Jan 2022 05:42 |
| Last Modified: | 05 Jan 2022 05:42 |
| URI: | http://repository.untar.ac.id/id/eprint/33387 |
Actions (login required)
 |
View Item |
