PENGARUH PROFITABILITAS. NILAI PERUSAHAAN, UKURAN PERUSAHAAN, RISIKO KEUANGAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP PRAKTIK PERATAAN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2017)

AGUSTINA, YESICA (2019) PENGARUH PROFITABILITAS. NILAI PERUSAHAAN, UKURAN PERUSAHAAN, RISIKO KEUANGAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP PRAKTIK PERATAAN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2017). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aim to examine the effect of profitability, firm value, firm size, financial risk, and managerial ownership on income smoothing practices. This study is quantitative research. The independent variables in this study are profitability, firm value, firm size, financial risk, and managerial ownership, while the dependent variable is income smoothing practice. The object of this study are manufacturing companies listed in BEI 2013-2017 periods. The sampling method used in this study is purposive sampling, while logistic regression analysis was used as data analysis method. Based on the analysis of the study, proved that profitability, firm value and firm size have no effect on income smoothing practices, financial risk and managerial ownership significantly have a positive effect on income smoothing practices.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Profitability, Firm Value, Firm Size, Financial Risk, Managerial Ownership, Income Smoothing Practice
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Iin Hayuningtyas
Date Deposited: 16 Feb 2022 03:16
Last Modified: 16 Feb 2022 03:16
URI: http://repository.ump.ac.id/id/eprint/10654

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