PENGARUH PROFITABILITAS, RESIKO KEUANGAN, UKURAN PERUSAHAAN TERHADAP PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI)

RANGKUTY, FAUZI (2018) PENGARUH PROFITABILITAS, RESIKO KEUANGAN, UKURAN PERUSAHAAN TERHADAP PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to examine the effect of Profitability, Financial Risk, firm size to income smoothing in manufacturing companies in the consumer goods sector listed on the stock exchange Indonesia. Eckel index is used to determine income smoothing. This study uses 13 manufacturing companies in the consumer goods sector and a total of 39 companies manufacturing in the consumer goods sector listed in the stock exchangeIndonesian period 2014 - 2016. Hypothesis testing uses multiple panel regression analysis to test the effect of Profitability, Financial Risk, Firm size to income smoothing. The results of research indicate that financial risk and firm size have significant effect to income smoothing. Profitability does not have significant effect to income smoothing . Keywords: Profitability, financial risk, firm size.

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 025
NIM/NIDN Creators: 43214210001
Uncontrolled Keywords: Profitability, financial risk, firm size.
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: 01 Aug 2022 03:54
Last Modified: 01 Aug 2022 03:54
URI: http://repository.mercubuana.ac.id/id/eprint/66514

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