PENGARUH UKURAN PERUSAHAAN, NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017)

RAHMAWATI, ANA (2020) PENGARUH UKURAN PERUSAHAAN, NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Income smoothing is one form of management of profits. Management's effort in income smoothing is one form of earnings manipulation with the aim that the amount of a profit in a period is not too significantly different from the amount of profit in the previous period. The practice of income smoothing is a common action and is mostly carried out by business entities in various countries. This study aims to determine the effect of Company Size, Net Profit Margin and Debt To Equity Ratio on Profit Smoothing in Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2013-2017. The study was conducted on 41 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017 which were taken based on the sampling method. Data analysis using descriptive statistical analysis, classic assumption test, the results of hypothesis testing. The results showed that the size of the company had no significant effect on income smoothing, Net Profit Margin had an effect on Profit Leveling, the Debt Equity Ratio had no effect on Profit Leveling. Keywords : Company Size, Net Profit Margin, Debt To Equity Ratio, Income SmoothingPerataan laba (income smoothing) merupakan salah satu bentuk manajamen atas laba. Usaha manajemen dalam perataan laba merupakan salah satu bentuk manipulasi laba dengan tujuan agar jumlah suatu laba dalam suatu periode tidak terlalu berbeda secara signifikan dengan jumlah laba pada periode sebelumnya. Praktik perataan laba merupakan tindakan yang umum dan banyak dilakukan oleh entitas bisnis di berbagai Negara. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Net Profit Margin dan Debt To Equity Ratio terhadap Perataan Laba pada perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017. Penelitian dilakukan pada 41 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2017 yang diambil berdasarkan metode sampling. Analisis data menggunakan analisis statistik deskriptif, uji asumsi klasik, hasil pengujian hipotesis. Hasil penelitian menunjukkan ukuran perusahaan tidak berpengaruh signifikansi terhadap perataan laba, Net Profit Margin memiliki pengaruh terhadap Perataan Laba, Debt Equity Ratio tidak memiliki pengaruh terhadap Perataan Laba. Kata kunci : Ukuran Perusahaan, Net Profit Margin, Debt To Equity Ratio, Perataan Laba.

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/497
NIM: 43216110288
Uncontrolled Keywords: Ukuran Perusahaan, Net Profit Margin, Debt To Equity Ratio, 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
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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 04 Mar 2020 08:17
Last Modified: 04 Mar 2020 08:17
URI: http://repository.mercubuana.ac.id/id/eprint/54592

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