HAJAROH, HAJAROH (2017) PENGARUH KEPEMILIKAN INSTITUSIONAL, NET PROFIT MARGIN, RETURN ON EQUITY, DAN CASH HOLDING TERHADAP PERATAAN LABA (INCOME SMOOTHING) (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji dan mengkaji pengaruh kepemilikan institusional, net profit margin (NPM), retun on equity (ROE), dan Cash Holding terhadap perataan laba. Data yang digunakan dalam penelitian ini adalah data sekunder. Data penelitian ini diambil dari Bursa Efek Indonesia. Objek dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di bursa efek indonesia selama tahun 2012-2015. Berdasarkan metode purposive sampling, diperoleh 18 perusahaan sebagai sampel, sehingga selama 4 tahun pengamatan terdapat 72 laporan tahunan dianalisis. Teknik analisis data yang digunakan adalah teknik analisis regresi berganda, dimana variabel dependen adalah perataan laba (diukur dengan Indeks Eckel), dan variabel independennya adalah kepemilikan institusional, net profit margin, return on equity, dan cash holding. Hasil penelitian ini menunjukan bahwa Net Profit Margin (NPM) secara langsung berpengaruh terhadap Perataan laba, sedangkan Kepemilikan Institusional, Return On Equity (ROE) dan Cash Holding tidak memiliki pengaruh terhadap perataan laba.This study aims to examine and assess the influence of institutional ownership, retun on equity (ROE), net profit margin (NPM), and Cash Holding on income smoothing. The data used in this research is secondary data. The research data was taken from the Indonesia Stock Exchange. The object of this research is the property and real estate company listed on the Indonesian stock exchange during the year 2012-2015. Based on purposive sampling method, acquired 18 companies in the sample, so that during the four years of observation there were 72 annual reports were analyzed. Data analysis technique used is the technique of multiple regression analysis, where the dependent variable is the smoothing of income (measured by Eckel Index), and the independent variable is institutional ownership, net profit margin, return on equity, and cash holding .. These results indicate that the Net Profit Margin directly affect income smoothing, while the Institutional Ownership, Return on Equity (ROE) and Cash Holding has no effect on income smoothing.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK.17 234 |
| NIM/NIDN Creators: | 43212120411 |
| Uncontrolled Keywords: | Kepemilikan Institusional, Profitabilitas, Cash Holding, erataan laba, Net Profit Margin, Retun On Equity |
| 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: | 29 Mar 2017 08:22 |
| Last Modified: | 18 Mar 2024 01:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33765 |
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