SANI, NURUL NISA (2017) PENGARUH UKURAN PERUSAHAAN, DEBT TO EQUTY RATIO DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2012-2015). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh Perataan laba pada perusahaan manufaktur sub Industri dan Kimia yang terdaftar di Bursa Efek Indonesia. Perataan laba diukur menggunakan Index Eckel. Variabel bebas dalam penelitian ini adalah ukuran perusahaan (diukur dengan Ln total asset), Debt to Equity Ratio (DER), Net Profit Margin (NPM). Populasi dalam penelitian ini adalah perusahaan manufaktur yang bergerak dibidang Industri dan Kimia yang terdaftar di Bursa Efek Indonesia tahun 2012-2015. Sample penelitian ini berjumlah 20 perusahaan. Penelitian ini menggunakan analisis regresi linear berganda. Hasil analisis menunjukan bahwa hanya ukuran perusahaan yang berpengaruh negatif dan signifikan terhadap perataan laba, sedangkan Debt to Equity Ratio (DER), Net Profit Margin (NPM) tidak berpengaruh terhadap praktik Perataan laba.This research studies factors influencing the practices of income smoothing in manufacturing firms listed on the Indonesia Stock Exchange. Eckel index is used to measured the income smoothing. Independent variable in this research is companies sizes (with total assets of Ln), Debt to Equity Ratio (DER), Net Profit Margin (NPM). The population in this research is a manufacturing company engaged in the Industry and Chemicals in the Indonesia Stock Exchange 2012-2015. Sample consists of 20 firms. This research uses multiple linear regression analysis. The results of the analysis size is the only factor that have negative and significant impact on income smoothing practices, Debt to Equity Ratio (DER), Net Profit Margin (NPM) does not affect income smoothing practice.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 17 342 |
| NIM/NIDN Creators: | 43213010086 |
| Uncontrolled Keywords: | Ukuran perusahaan, Debt to Equity Ratio, Net Profit Margin, Perataan Laba. |
| 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 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 > 725.25 Exchanges/Bursa |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | NAJLA |
| Date Deposited: | 22 Mar 2024 05:42 |
| Last Modified: | 22 Mar 2024 05:42 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/87414 |
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