Financial Leverage, Ukuran Perusahaan, Kepemilikan Manajerial, Kepemilikan Institusional, Dan Profitabilitas, Terhadap Perataan Laba Pada Perusahaan Manufaktur

Saputri, Dita Prilla and , Dr. Noer Sasongko, SE., M.Si., Ak (2019) Financial Leverage, Ukuran Perusahaan, Kepemilikan Manajerial, Kepemilikan Institusional, Dan Profitabilitas, Terhadap Perataan Laba Pada Perusahaan Manufaktur. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to analyze the influence of Financial Leverage, Company Size, Managerial Ownership, Institutional Ownership and Profitability in detecting Income Smoothing. There are 5 variables in this study, which are thought to affect Profit Smoothing. This research consists of Financial Leverage, Company Size, Managerial Ownership, Institutional Ownership and Profitability. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The research sample was taken by purposive sampling. Data analysis using logistic regression. The results showed that Financial Leverage, Company Size, Profitability had an effect on Profit Leveling while Managerial Ownership and Institutional Ownership were not affected by Profit Smoothing.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Financial Leverage, Company Size, Managerial Ownership, Institusional Ownership, Profitability, Income Smoothing.
Subjects:	H Social Sciences > HG Finance T Technology > TS Manufactures
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DITA PRILLA SAPUTRI
Date Deposited:	26 Apr 2019 09:50
Last Modified:	26 Apr 2019 10:29
URI:	http://eprints.ums.ac.id/id/eprint/72302

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