ARSINI, DEWI SRI (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP PERATAAN LABA (Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). S1 thesis, Universitas Mercu Buana Bekasi.
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3. Surat Pernyataan.pdf Download (200kB) | Preview |
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4. Lembar Pengesahan.pdf Download (214kB) | Preview |
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5. Kata Pengantar.pdf Download (86kB) | Preview |
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7. Daftar Tabel.pdf Download (39kB) | Preview |
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8. Daftar Gambar.pdf Download (36kB) | Preview |
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9. Daftar Lampiran.pdf Download (96kB) | Preview |
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10. BAB I.pdf Download (148kB) | Preview |
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15. Daftar Pustaka.pdf Download (138kB) | Preview |
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16.Lampiran.pdf Download (462kB) | Preview |
Abstract
ABSTRAK Perataan laba adalah cara yang digunakan manajemen untuk mengurangi fluktuasi laba yang dilaporkan sehingga kinerja perusahaan terlihat stabil. Penelitian ini bertujuan untuk menguji ukuran perusahaan,profitabilitas, financial leverage, terhadap tindakan perataan laba pada perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2018. Pengujian hipotesis menggunakan model analisis regresi linier berganda untuk menguji Logaritma Natural, ROA, dan DAR. Hasil penelitian menunjukkan bahwa ukuran perusahaan, dan financial leverage tidak berpengaruh terhadap terjadinya praktik perataan laba. Disebabkan ukuran perusahaan yang besar akan mendapatkan perhatian yang besar pula atas kinerja perusahaan, maka dari itu semakin besar ukuran perusahaan maka kemungkinan perusahaan melakukan perataan laba semakin kecil. Dalam Financial Leverage disebabkan tingkat hutang tidak menjamin adanya tindakan perataan laba, karena financial leverage dapat menambahkan penghasilan bila diolah dengan benar. Sedangkan profitabilitas berpengaruh terhadap perataan laba. Kata kunci: ukuran perusahaan, profitabilitas, financial leverage, perataan laba ABSTRACT Income smoothing is a management method that is used to reduce fluctuations in reported earnings that the company's performance is stable. This study aims to examine the company size, profitability, financial leveragedividend policy and the value of the company to act on the company's income smoothing manufacturers Consumer Goods Industry listed on the Indonesia Stock Exchange 2015-2018 period. Hypothesis testing using multiple linear regression analysis model to test the Parliament,Logaritma Natural, ROA, and DAR. The results showed that the firm size, financial leverage, has no effect on the practice of income smoothing. Due to the large size of the company will get the most attention on the company, because it is the bigger the company, then it needs a large company Financial Leverage that produces loans that are not in accordance with the results of income smoothing, because financial leverage can be added when properly processed.But profitability has effect on practice of income smoothing. Keywords: profitability, financial leverage, company size, income smoothing.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 002 |
| NIM/NIDN Creators: | 43215310097 |
| Uncontrolled Keywords: | Kata kunci: ukuran perusahaan, profitabilitas, financial leverage, 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 29 Jul 2022 05:11 |
| Last Modified: | 01 Aug 2022 02:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/66454 |
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