PENGARUH MEKANISME CORPORATE GOVERNANCE, RISIKO KEUANGAN DAN PROFITABILITAS TERHADAP PRAKTIK PERATAAN LABA ( Suatu studi pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek di Indonesia periode 2015 - 2017 )

RIYADI, YONGKI (2020) PENGARUH MEKANISME CORPORATE GOVERNANCE, RISIKO KEUANGAN DAN PROFITABILITAS TERHADAP PRAKTIK PERATAAN LABA ( Suatu studi pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek di Indonesia periode 2015 - 2017 ). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
1. Cover.pdf

Download (149kB) | Preview
[img]
Preview
Text (ABSTRAK)
2. Abstrak.pdf

Download (287kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
3. Lembar Pernyataan.pdf

Download (336kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
4. Lembar Pengesahan.pdf

Download (345kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
5. Kata Pengantar.pdf

Download (363kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
6. Daftar Isi.pdf

Download (291kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
7. Daftar Tabel.pdf

Download (288kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
8. Daftar Gambar.pdf

Download (283kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
9. Daftar Lampiran.pdf

Download (283kB) | Preview
[img] Text (BAB I)
10. Bab 1.pdf
Restricted to Registered users only

Download (376kB)
[img] Text (BAB II)
11. Bab 2.pdf
Restricted to Registered users only

Download (408kB)
[img] Text (BAB III)
12. Bab 3.pdf
Restricted to Registered users only

Download (793kB)
[img] Text (BAB IV)
13. Bab 4.pdf
Restricted to Registered users only

Download (603kB)
[img] Text (BAB V)
14. Bab 5.pdf
Restricted to Registered users only

Download (287kB)
[img] Text (DAFTAR PUSTAKA)
15. Daftar Pustaka.pdf
Restricted to Registered users only

Download (341kB)
[img] Text (LAMPIRAN)
16. Lampiran.pdf
Restricted to Registered users only

Download (596kB)

Abstract

The purpose of this study is to examine the effect of corporate governance mechanism, financial risk and profitability on the income smoothing practices. Manageral ownership structures are measured by the percentage of managerial ownership of outstanding shares. Institutional ownership structure is measured by the percentage of institutional ownership with outstanding shares. Financial risk is measured by the ratio of total debt to total assets. Profitability is measured by the ratio of net income after tax to total assets. Income smoothing is measured using the eckel index. Samples were taken based on purposive sampling method from manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2017. The final sample consisted of 53 companies. This study uses a logistic regression method to test the hypothesis. The results of the study show that (1) The managerial ownership structure no effect to the income smoothing practice. (2) The institutional ownership structure does not effect to the income smoothing practice. (3) Financial Risk does no effect to income smoothing practice. (4) Profitability effect to the practice of income smoothing. Keywords: corporate governance mechanism, financial risk, Probitability, Income Smoothing Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance, risiko keuangan dan profitabilitas terhadap praktik perataan laba. Sturuktur kepemilikan manajeral diukur dengan persentase kepemilikan manjerial terhadap saham yang beredar. Struktur kepemilikan institusional diukur dengan persentase kepemilikan institusional dengan saham yang beredar. Risiko keuangan diukur dengan rasio total hutang terhadap total asset. Profitabilitas diukur dengan rasio laba bersih setelah pajak terhadap total aset. Perataan laba diukur dengan menggunakan indeks eckel. Sampel diambil berdasarkan metode purposive sampling dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015 hingga 2017. Sampel akhir terdiri dari 53 perusahaan. Penelitian ini menggunakan metode regresi logistik untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa (1) Struktur kepemilikan manajerial tidak berpengaruh terhadap praktik perataan laba. (2) Struktur kepemilikan institusional tidak berpengaruh terhadap praktik perataan laba. (3) Risiko Keuangan tidak berpengaruh terhadap praktik perataan laba. (4) Profitabilitas berpengaruh terhadap praktik perataan laba. Kata kunci: Mekanisme Corporate Governance, Risiko Keuangan, Profitabilitas, Perataan Laba

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/430
NIM: 43215110066
Uncontrolled Keywords: Mekanisme Corporate Governance, Risiko Keuangan, 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 > 657.4 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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 02 Nov 2020 07:19
Last Modified: 02 Nov 2020 07:19
URI: http://repository.mercubuana.ac.id/id/eprint/51193

Actions (login required)

View Item View Item