PENGARUH FINANCIAL LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP TINDAKAN PERATAAN LABA (Studi Empiris Pada Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2016)

AGUSTINA, YENI (2019) PENGARUH FINANCIAL LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP TINDAKAN PERATAAN LABA (Studi Empiris Pada Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study is to determine the effect of financial leverage and company growth on income smoothing actions listed on the Indonesia Stock Exchange in 2012-2016. The sample collection technique was carried out using purposive sampling and 15 companies had passed the sample test. This study uses 2 components, namely financial leverage and company growth as independent variables and income smoothing as the dependent variable. This research is a quantitative research conducted by analyzing secondary data. Data analysis method uses descriptive statistics and logistic regression analysis with a significance level of 0.05. The results showed that partially financial leverage had a significant effect on income smoothing actions, while the company's growth did not have a significant effect on income smoothing actions. Simultaneous results of financial leverage and company growth affect the income smoothing action. Nagelkerke R Square value of 0,423 means that 42,3% can be explained by independent variables financial leverage and company growth is still relatively low, while the remaining 57,7% is explained by other variables outside this research. Keywords: Income smoothing, Financial Leverage and Company Growth Penelitian ini untuk mengetahui pengaruh financial leverage dan pertumbuhan perusahaan terhadap tindakan perataan laba yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2016. Teknik pengumpulan sampel dilakukan dengan menggunakan purposive sampling dan 15 perusahaan telah lolos uji sampel. Penelitian ini menggunakan 2 komponen yaitu financial leverage dan pertumbuhan perusahaan sebagai variabel independen dan perataan laba (income smoothing) sebagai variabel dependen. Penelitian ini merupakan penelitian kuantitatif yang dilakukan dengan menganalisis data sekunder. Metode analisis data menggunakan statistik deskriptif dan analisis Regresi Logistik (logistic regression) dengan tingkat signifikansi 0,05. Hasil penelitian menunjukkan bahwa secara parsial financial leverage berpengaruh signifikan terhadap tindakan perataan laba, sedangkan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap tindakan perataan laba. Hasil secara simultan financial leverage dan pertumbuhan perusahaan berpengaruh terhadap tindakan perataan laba. Nilai Nagelkerke R Square 0,423 berarti bahwa 42,3% dapat dijelaskan oleh variabel independen financial leverage dan pertumbuhan perusahaan masih relatif rendah, sedangkan sisanya sebesar 57,7% dijelaskan oleh variabel lain di luar penelitian ini. Kata kunci : Perataan Laba, Financial Leverage dan Pertumbuhan Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 578
NIM/NIDN Creators: 43214110164
Uncontrolled Keywords: Perataan Laba, Financial Leverage dan Pertumbuhan Perusahaan
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
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 > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Jan 2019 04:35
Last Modified: 22 Jan 2019 08:02
URI: http://repository.mercubuana.ac.id/id/eprint/46546

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