DESRIYANDI, ESYA FUZI ILHAMY (2017) PENGARUH FAKTOR DEBT TO EQUITY RATIO, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA (INCOME SMOOTHING) PADA PT SURYA ESA PERKASA TBK PERIODE 2010-2015. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui bukti empiris mengenai pengaruh Debt to Equity Ratio, Profitabilitas dan Ukuran Perusahaan terhadap Perataan Laba (Income Smoothing). Sampel penelitian ini adalah PT Surya Esa Perkasa Tbk periode 2010-2015. Variabel pada penelitian ini ada empat yaitu, Perataan Laba (Income Smoothing) sebagai variabel dependen, sedangkan Debt to Equity Ratio, Profitabilitas dan Ukuran Perusahaan sebagai variabel independen. Pada penelitian ini menggunakan Discretionary Accrual dengan Modified Jones Model sebagai indikator terjadinya praktik manajemen laba. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan menggunakan program Eviews versi 9.0. Hasil penelitian menunjukan bahwa Debt to Equity Ratio, Profitabilitas dan Ukuran Perusahaan secara bersama-sama mempunyai pengaruh signifikan terhadap Perataan Laba (Income Smoothing) dengan nilai t-hitung semua variabel < 0,05.The purpose of this research is to obtain empirical evidence about the influence of Debt to Equity Ratio, Profitability and Size Company to Income Smoothing. Sample of this research is PT Surya Esa Perkasa Tbk Period 2010-2015. Thre are four variabels used in this research, Income Smoothing as dependent variabel, while Debt to Equity Ratio, Profitability and Size Company as Independent vriabels. In this research using measure of Discretionary Accrual with Modified Jones Model as an indicator of income smoothing. The method of analysis used in this research is binary logistic regression by using Eviews version 9.0. By overall test, this research found that Debt to Equity Ratio, Profitability and Size Company are significant effects to Income Smoothing with value t-count all variabels <0,05.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/MJ. 17 522 |
| NIM/NIDN Creators: | 43113120241 |
| Uncontrolled Keywords: | Income Smoothing, Debt to Equity Ratio, Profitabilitas, Ukuran perusahaan. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | NAJLA |
| Date Deposited: | 07 Mar 2024 06:32 |
| Last Modified: | 07 Mar 2024 06:32 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/86912 |
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