PENGARUH PROFITABILITAS, RISIKO KEUANGAN, NILAI PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015)

ELISSA, RIZKI NUR (2017) PENGARUH PROFITABILITAS, RISIKO KEUANGAN, NILAI PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The research aimed to test the effect of profitability, financing risk, company value, institusional ownership, and company size on profit flattening practices. This was a quantitative research. The independent variables were profitability, financing risk, company value, institutional ownership, company size. Meanwhile, the dependent variable was profit flattening practices. The object of the research was the company of consumption goods industry sector registered in Indonesia Stock Exchange in 2013-2015 period. The sampling technique was purposive sampling. The analysis method was statistic descriptive, analysis logistic regession which was rating the regression model appropriatness, rating the entirety model, nagelkarke r square value, parameter estimation and the interpretation. Based on the result of the research, the profitability did not positively affect on profit flattening practices with the significance value of 0,116 > 0,05 the financing risk did not positively affect the profit flattening practices with the significance value of 0,368 > 0,05 the company value did not positively affect on profit flattening practices with the significance value of 0,250 > 0,05 the institutional ownership did not positively affect on profit flattening practices with the significance value of 0,585 > 0,05 the company size did not positively affect on profit flattening practices with the significance value of 0,637 > 0,05.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Hadi Pramono, S.E, M.Si, AK, CA.
Uncontrolled Keywords: Profit flattening practices, profitability, financial risk, company size, institutional ownership, company size
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Hardiansyah
Date Deposited: 19 Apr 2017 04:06
Last Modified: 19 May 2017 01:38
URI: http://repository.ump.ac.id/id/eprint/1682

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