Wijayanti I, Wahyu (2015) PENGARUH ROA (RETURN ON ASSET), NPM (NET PROFIT MARGIN), NILAI PERUSAHAAN, DTA (DEBT TO TOTAL ASSET) DAN UKURAN PERUSAHAAN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Other thesis, UPN "Veteran" Yogyakarta.
Preview |
Text
ABSTRAK.pdf Download (94kB) | Preview |
Abstract
ABSTRACT
The research was conducted to determine the effect of ROA (return on
asset), NPM (net profit margin), Firm Value, DTA (debt to total asset) and the
Firm Size on the practice of income smoothing in banking companies listed on the
Indonesia Stock Exchange (IDX). The sample in this study were banking
companies listed on the Indonesia Stock Exchange (IDX) during the years 2010-2013. Data were collected through purposive sampling. The analysis is carried
out multiple linear regression, t tests and f tests with the first test of classical
assumptions. Through multiple linear regression analysis is known that the
variable DTA (debt to total asset) has a significant influence on the practice of
income smoothing. While the ROA (return on asset), NPM (net profit margin,
Firm Value and Firm Size has no effect on the practice of income smoothing.
Key words :ROA (return on asset), NPM (net profit margin, Firm Value, DTA
(debt to total asset), Firm Size, Income Smoothing
ABSTRAK
Penelitian ini dilakukan untuk mengetahui pengaruh ROA (return on asset),
NPM (net profit margin), Nilai Perusahaan, DTA (debt to total asset) dan Ukuran
Perusahaan terhadap Income Smoothing pada perusahaan perbankan yang
terdaftar di BEI. Sampel pada penelitian ini adalah perusahaan perbankan yang
terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2010-2013. Data
dikumpulkan melalui metode purposive sampling. Analisis yang dilakukan adalah
regresi liniear berganda, uji t dan uji f dengan terlebih dahulu melakukan uji
asumsi klasik. Melalui analisis regresi linear berganda diketahui bahwa variabel
DTA (debt to total asset) memiliki pengaruh yang signifikan terhadap terjadinya
income smoothing. Sedangkan variabel ROA (return on asset), NPM (net profit
margin), Nilai Perusahaan dan Ukuran Perusahaan tidak berpengaruh terhadap
income smoothing.
Kata Kunci : ROA (return on asset), NPM (net profit margin), Nilai
Perusahaan, DTA (debt to total asset), Ukuran Perusahaan, Income
Smoothing
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HF Commerce |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 20 Sep 2016 07:46 |
| Last Modified: | 20 Sep 2016 07:46 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6504 |
Actions (login required)
 |
View Item |