Pengaruh Profitabilitas, Financial Leverage, Umur Perusahaan, Dan Ukuran Perusahaan Terhadap Perataan Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-1017)

Dinata, Trialika Iffatdevi and , Dr. Syamsudin, MM (2019) Pengaruh Profitabilitas, Financial Leverage, Umur Perusahaan, Dan Ukuran Perusahaan Terhadap Perataan Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-1017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of profitability, financial leverage, firm age, and firm size on income smoothing. The population of this research is all manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The method of collecting samples using purposive sampling technique. The sample used in this study amounted to 265 companies. In this study data analysis techniques were carried out using multiple linear regression analysis. The results of the t test show that company size influence income smoothing. Whereas profitability, financial leverage and compane age does not affect income smoothing. Keywords: profitability, financial leverage, firm age, firm size, income smoothing

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	profitability, financial leverage, firm age, firm size, income smoothing
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	TRIALIKA IFFATDEVI DINATA
Date Deposited:	16 May 2019 05:02
Last Modified:	16 May 2019 05:02
URI:	http://eprints.ums.ac.id/id/eprint/73210

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