ERLANGGA, YOGGA CATUR (2014) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA (Studi Empiris Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2009 – 2012). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Tuj uan peneli t ian untuk mengetahui pengaruh ukuran perusahaan,
profi tabili tas, financial leverage dan net profit margin terhadap tindakan perataan
laba. Pengambilan sampel menggunakan teknik purposive sampling yai tu
pemilihan sampel dengan kri teri a tertentu, sehingga didapat sampel di dalam
peneli t ian ini sebanyak 27 perusahaan perbankan yang terdaf tar di Bursa Efek
Indonesia tahun 2009-2012. Jenis data yang digunakan adalah data sekunder yang
di perol eh dari www.idx.co.id. Teknis analisis data menggunakan regresi l ogist ik
dengan menggunakan program SPSS 22. Perataan Laba di ukur dengan
menggunakan indeks eckel. Hasil peneli t ian menunjukkan bahwa seluruh vari abel
independen yang digunakan yai tu, ukuran perusahaan, profi tabili tas, financial
leverage dan net profit margin ti dak memiliki pengaruh yang signifikan terhadap
tindakan perataan laba pada perusahaan perbankan yang terdaf tar di BEI.
Kata kunci: perataan laba, ukuran perusahaan, profi tabili tas, financial leverage
dan net profit margin.
ABSTRACT
The purpose of the study to determine the effect of firm size, profitability,
financial leverage and net profit margin on the income smoothing. Sampling was
purposive sampling technique is the selection of the sample with certain criteria,
so that samples obtained in this study a total of 27 banking companies listed in
Indonesia Stock Exchange 2009-2012. The data used are secondary data obtained
from www.idx.co.id. Technical analysis of the data using logistic regression with
program SPSS 22. Income smoothing measured using Eckel index. The results
showed that all the independent variables were used are firm size, profitability,
financial leverage and net profit margin does not have a significant effect on the
income smoothing on banking companies listed in Indonesia Stock Exchange.
Keywords: income smoothing, firm size, profitability, financial leverage and net
profit margin.
| 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: | 29 Sep 2016 06:33 |
| Last Modified: | 29 Sep 2016 06:33 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/7013 |
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