PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN NILAI PERUSAHAAN TERHADAP PERATAAN LABA (Studi Kasus pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesian Tahun 2014 –2018)
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Institusion

Universitas Stikubank

Author

Loe, Ermelinda Ursula

Subject

H Social Sciences (General) 

Datestamp

2020-05-26 02:57:06 

Abstract :
Penelitian ini dilakukan untuk menguji pengaruh profitabilitas, ukuran perusahaan, financial leverage, kepemilikan institusional dan nilai perusahaan terhadap perataan laba. Penelitian ini dilakukan di Bursa Efek Indonesia dengan menggunakan unit analisis perusahaan Index LQ45 . Metode pengambilan sampel menggunakan purposive sampling dengan periode penelitian tahun 2014 sampai dengan 2018. Hubungan dan atau pengaruh antar variabel dijelaskan dengan menggunakan metode analisis regresi logistik. Hasil yang diperoleh melalui penelitian ini adalah, profita ABSTRACT This research was conducted to examine the effect of profitability, company size, financial leverage, institutional ownership and firm value on income smoothing. This research was conducted at the Indonesia Stock Exchange using the LQ45 Index analysis unit. The sampling method uses purposive sampling with the research period of 2014 to 2018. The relationship and or influence between variables is explained using the logistic regression analysis method. The results obtained through this research are, profitability has no significant on income smoothing, firm size has significant negative effect on income smoothing, financial leverage has no significant on income smoothing, institutional ownership has a significant negative effect on income smoothing and firm value has no significant on income smoothing. 

File :
HALAMAN JUDUL.pdf
ABSTRAK 17.05.72.0003.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
DAFTAR PUSTAKA.pdf
Lampiran .pdf