PENGARUH HARGA SAHAM, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PRAKTIK PERATAAN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2012 -2016)

HASIBUAN, ERVINA ROSARINA (2018) PENGARUH HARGA SAHAM, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PRAKTIK PERATAAN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2012 -2016). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to determine the effect of stock price, firm size and profitability, to the practice of income smoothing. In this study, stock price is measured by calculating the average of closing price at the end of each month in one year of each study period, firm size measured by natural logarithm of assets total and profitability is measured by return on asset. Meanwhile, income smoothing is measured by the ratio of coefficient of variation. The population of this study focuses on all companies in the manufacturing sector. This study uses purposive sampling method and obtained sample size as much as 76 observation companies from 2012-2016. SPSS 23 is used as an analytical tool in this study. The research data used is secondary those are financial report and stock price that published in Indonesia Stock Exchange (www.idx.co.id). Data analysis technique used is multiple linear regression analysis. The result of analysis shows that stock price has no effect to income smoothing while firm size and profitability have effect on income smoothing. Keywords: Stock Price, Frim Size, Profitability, Income Smoothing Penelitian ini bertujuan untuk mengetahui pengaruh harga saham, ukuran perusahaan dan profitabilitas terhadap praktik perataan laba. Dalam penelitian ini harga saham diukur dengan perhitungan rata-rata harga saham penutupan setiap akhir bulan dalam satu tahun tiap periode penelitian, profitabilitas diukur dengan return on asset, dan ukuran perusahaan diukur dengan logaritma natural dari total assets dan perataan laba dengan rasio koefisien variasi. Populasi dari penelitian ini berfokus pada semua perusahaan sektor manufaktur. Penelitian ini menggunakan metode purposive sampling dan didapatkan ukuran sampel sebanyak 76 perusahaan pengamatan dari tahun 2012-2016. SPSS 23 digunakan sebagai alat analisis dalam penelitian ini. Data penelitian yang digunakan adalah data sekunder yaitu laporan keuangan yang publish di Bursa Efek Indonesia (www.idx.co.id). Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa harga saham tidak berpengaruh terhadap perataan laba sementara ukuran perusahaan dan profitabilitas mempunyai pengaruh terhadap perataan laba. Kata Kunci: Harga Saham, Ukuran Perusahaan, Profitabilitas, Perataan Laba

Item Type: Thesis (S2)
Call Number CD: CD/555. 18 014
Call Number: TA/55/18/053
NIM: 55516110040
Uncontrolled Keywords: Harga Saham, Ukuran Perusahaan, Profitabilitas, Perataan Laba
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
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 > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Oct 2018 03:53
Last Modified: 07 Nov 2018 04:30
URI: http://repository.mercubuana.ac.id/id/eprint/45206

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