HASIBUAN, ERVINA ROSARINA (2018) PENGARUH HARGA SAHAM, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PRAKTIK PERATAAN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2012 -2016). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to determine the effect of stock price, firm size and profitability, to the practice of income smoothing. In this study, stock price is measured by calculating the average of closing price at the end of each month in one year of each study period, firm size measured by natural logarithm of assets total and profitability is measured by return on asset. Meanwhile, income smoothing is measured by the ratio of coefficient of variation. The population of this study focuses on all companies in the manufacturing sector. This study uses purposive sampling method and obtained sample size as much as 76 observation companies from 2012-2016. SPSS 23 is used as an analytical tool in this study. The research data used is secondary those are financial report and stock price that published in Indonesia Stock Exchange (www.idx.co.id). Data analysis technique used is multiple linear regression analysis. The result of analysis shows that stock price has no effect to income smoothing while firm size and profitability have effect on income smoothing. Keywords: Stock Price, Frim Size, Profitability, Income Smoothing Penelitian ini bertujuan untuk mengetahui pengaruh harga saham, ukuran perusahaan dan profitabilitas terhadap praktik perataan laba. Dalam penelitian ini harga saham diukur dengan perhitungan rata-rata harga saham penutupan setiap akhir bulan dalam satu tahun tiap periode penelitian, profitabilitas diukur dengan return on asset, dan ukuran perusahaan diukur dengan logaritma natural dari total assets dan perataan laba dengan rasio koefisien variasi. Populasi dari penelitian ini berfokus pada semua perusahaan sektor manufaktur. Penelitian ini menggunakan metode purposive sampling dan didapatkan ukuran sampel sebanyak 76 perusahaan pengamatan dari tahun 2012-2016. SPSS 23 digunakan sebagai alat analisis dalam penelitian ini. Data penelitian yang digunakan adalah data sekunder yaitu laporan keuangan yang publish di Bursa Efek Indonesia (www.idx.co.id). Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa harga saham tidak berpengaruh terhadap perataan laba sementara ukuran perusahaan dan profitabilitas mempunyai pengaruh terhadap perataan laba. Kata Kunci: Harga Saham, Ukuran Perusahaan, Profitabilitas, Perataan Laba
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