Pengaruh Financial Leverage, Mekanisme Good Corporate Governance, Kepemilikan Publik, Dan Ukuran Perusahaan Terhadap Praktik Perataan Laba

Maralida, Puteri Octiani and -, Drs. M. Abdul Aris, M.Si. (2018) Pengaruh Financial Leverage, Mekanisme Good Corporate Governance, Kepemilikan Publik, Dan Ukuran Perusahaan Terhadap Praktik Perataan Laba. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to find empirical evidence the effect of financial leverage, corporate governance mechanism, public ownership, and company size on the income smoothing. The indicators which are used to measure corporate governance mechanism in this study is audit quality, independent board of commissioners, audit committee, managerial ownership, institutional ownership. While, income smoothing as the dependent variable was measured using Eckel Index. This study uses secondary data with entire population of all company that listed Indonesia Stock Exchange (BEI) in 2014-2016. The sampling method used to determine the sample in this research is purposive sampling. Total sample 36 companies with time series analysis, so the total sample are 106. The analytical method used is logistic regression using SPSS. The result shows that financial leverage has positive and significant effect on the income smoothing. Audit quality, independent board of commissioners, audit committee, managerial ownership, institutional ownership, public ownership and size of company are not significantly effect on the income smoothing. Suggestion for next research is replacing mechanism of good corporate governance and add variables net profit margin, profitability, and dividend payout ratio. The company need to decrease financial leverage to decrease the income smoothing.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Income Smoothing
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: PUTERI OCTIANI MARALIDA
Date Deposited: 09 Feb 2018 02:58
Last Modified: 09 Feb 2018 02:58
URI: http://eprints.ums.ac.id/id/eprint/59955

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