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 S1
Depositing User:	Nur Hardiansyah
Date Deposited:	19 Apr 2017 04:06
Last Modified:	05 Jul 2024 03:01
URI:	http://repository.ump.ac.id/id/eprint/1682

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