RUSLINA, WIDYANA DWI (2015) Pengaruh Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Perataan Laba pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRACT This study aimed to examine the effect of firm size in income smoothing, the effect of profitability on income smoothing and the effect of leverage on income smoothing on the banking companies listed in Indonesia Stock Exchange 2010-2013 period. Discretionary accrual with modified Jones used in this study to identify companies that perform income smoothing practices and who does not perform income smoothing practices. The sample selection by the purposive sampling methode, so that a total result is 23 banking companies selected. The total observation for 4 years is 92 observations. Hypothesis testing is performed by binary logistic regression obtain the result that the firm size and the financial leverage affect income smoothing while variable return on assets and net profit margin does not affect the income smoothing’s practices. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas dan financial leverage terhadap praktik perataan laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Discretionary accrual dengan Modified Jones digunakan untuk menentukan praktik perataan laba. Penelitian ini menggunakan 23 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, periode 2010-2013. Pengujian hipotesis menggunakan model analisis regresi logistik untuk menguji pengaruh dari ukuran peruasahaan, profitabilitas dan financial leverage terhadap tindakan perataan laba. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan terhadap praktik perataan laba, financial leverage berpengaruh signifikan terhadap pr aktik perataan laba. Sedangkan profitabilitas tidak berpengaruh signifikan terhadap tindakan perataan laba. Kata kunci: ukuran perusahaan, Return On Asset (ROA), Net Profit Margin (NPM) Financial Leverage, perataan laba, Discretionary accrual.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 27 Jun 2016 07:14 |
| Last Modified: | 27 Jun 2016 07:14 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4517 |
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