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.
|
Other
ABSTRAK_1(Indonesia).PDF Download (11kB) | Preview |
|
|
Other
ABSTRAK_2(English).PDF Download (9kB) | Preview |
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) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce |
| Divisions: | 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 |
Actions (login required)
 |
View Item |