PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2017)

MEIDINA, RINI (2019) PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to determine the the influence of profitability, operating leverage, and company size to the income smoothing practice. The object of this research is all Manufacture companys listed in Indonesia Stock Exchange from 2014 to 2017 which has 59 companies. This reaserch using casual study to test the influence of independent variable to dependent variable. The data analysis which is used is statistic analysis in the form of double linear regression test. Based on the results of tests performed showed that variable profitability and firm size give a negative effect to the income smoothinging while financial Leverage give a positive effect to the income smoothing. Keywords : profitability, financial Leverage, firm size, income smoothing Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Financial Leverage, dan Ukuran Perusahaan terhadap Praktik Perataan Laba. Objek pada penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2017 yaitu sebanyak 59 perusahaan. Penelitian ini dilakukan dengan menggunakan metode penelitian kausal untuk menguji pengaruh variabel independen terhadap variabel dependen. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Berdasarkan hasil penelitian yang dilakukan, dieroleh bahwa variabel profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap perataan laba sedangkan variabel financial leverage berpengaruh terhadap perataan laba. Kata kunci : Profitabilitas, Financial Leverage, Ukuran Perusahaan, Perataan Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 086
NIM/NIDN Creators: 43217110406
Uncontrolled Keywords: Profitabilitas, Financial Leverage, Ukuran Perusahaan, Perataan Laba
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Dec 2021 16:17
Last Modified: 26 Jan 2022 04:57
URI: http://repository.mercubuana.ac.id/id/eprint/52907

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