CHELSIA, ANGELIA (2017) ANALISIS UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Yang Terdaftar di BEI Tahun 2011-2015). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
1. Hal Cover.pdf Download (281kB) | Preview |
|
|
Text (ABSTRAK)
2. Abstrak.pdf Download (96kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
3. BAB 1.pdf Restricted to Registered users only Download (165kB) |
|
|
Text (BAB II)
4. BAB 2.pdf Restricted to Registered users only Download (274kB) |
|
|
Text (BAB III)
5. BAB 3.pdf Restricted to Registered users only Download (239kB) |
|
|
Text (BAB IV)
6. BAB 4.pdf Restricted to Registered users only Download (309kB) |
|
|
Text (BAB V)
7. BAB 5.pdf Restricted to Registered users only Download (96kB) |
|
|
Text (DAFTAR PUSTAKA DAN LAMPIRAN)
8. Hal Daftar Pustaka dan Lampiran.pdf Restricted to Registered users only Download (291kB) |
Abstract
Penelitian ini untuk menganalisa pengaruh ukuran perusahaan, financial leverage dan profitabilitas terhadap perataan laba. Adapun objek penelitian ini adalah perusahaan yang memiliki laporan keuangan tahunan (annual report) di BEI pada LQ-45 dari tahun 2011 sampai dengan 2015. Teknik pengambilan sampel dilakukan dengan menggunakan sampling jenuh, dimana semua anggota populasi yang berjumlah 75 digunakan sebagai sampel. Hasil penelitian menunjukkan bahwa ukuran perusahaan, financial leverage, dan profitabilitas memiliki pengaruh sangat lemah terhadap perataan laba. Hal ini dibuktikan dengan hasil uji koefisien korelasi (r) dan hasil uji koefisien determinasi (R2) menunjukkan bahwa ketiga variabel X memiliki pengaruh sangat lemah terhadap variabel Y sehingga dapat diabaikan.This research was to analyze the effect of firm size, financial leverage and profitability on income smoothing. The object of this research is a company that has annual financial reports (annual report) on the Indonesian Stock Exchange on the LQ-45 from 2011 to 2015. The sampling technique is done by using saturation sampling, where all members of a population of 75 is used as a sample. The results showed that the firm size, financial leverage, and profitability has very weak influence on income smoothing. This is evidenced by the results of correlation coefficient (r) and the test results of the coefficient of determination (R2) shows that the three variables X has a very weak effect on the variable Y so that it can be ignored.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 17 084 |
| NIM/NIDN Creators: | 43214120394 |
| Uncontrolled Keywords: | Ukuran Perusahaan, Financial Leverage, Profitabilitas, Peralatan Laba, Sampel Jenuh |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 18 Mar 2017 17:48 |
| Last Modified: | 21 Mar 2024 05:45 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33559 |
Actions (login required)
 |
View Item |
