PENGARUH PROFITABILITAS, NILAI PERUSAHAAN, UKURAN PERUSAHAAN, RISIKO KEUANGAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PRAKTIK PERATAAN LABA

NURCAHYATI, DWI (2018) PENGARUH PROFITABILITAS, NILAI PERUSAHAAN, UKURAN PERUSAHAAN, RISIKO KEUANGAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PRAKTIK PERATAAN LABA. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to examine the effect of profitability, firm value, firm size, financial risk, and institutional ownership toward income smoothing practices. The type of research used in this study is quantitative research. Independent variables used in this research are profitability, firm value, firm size, financial risk, and institutional ownership, while the dependent variable is the practice of income smoothing. The object of this study is a banking company listed on the Indonesia Stock Exchange period 2012-2016. The sampling technique used in this research is purposive sampling, while the data analysis method used in this research is descriptive statistics, logistic regresion analysis used includes assessing the feasibility of the regression model, assessing the whole model, assessing nagelkarke r square, parameter estimation and interpretation. The result showed that profitability has a negative effect on the practice of income smoothing, firm value does not affect the practice of income smoothing, financial risk negatively affect the practice of income smoothing, institusional ownership negatively affect the practice of income smoothing.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Hadi Pramono, S.E, M.Si, Ak, CA.
Uncontrolled Keywords: The practices of income smoothing, of profitability, firm value, company size, financial risk, and institusional ownership.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Iin Hayuningtyas
Date Deposited: 26 Mar 2018 00:52
Last Modified: 26 Mar 2018 00:52
URI: http://repository.ump.ac.id/id/eprint/7607

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