Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Nilai Perusahaan Terhadap Praktik Perataan Laba (Studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)

Rosdiana, Viki and , Fauzan, S.E., M.Si., Ak. (2021) Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Nilai Perusahaan Terhadap Praktik Perataan Laba (Studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of profitability, leverage, company size and firm value on income smoothing practices in consumer goods companies listed on the IDX in the 2017-2019. The sampling method used in this research is purposive sampling method. The sample in this study amounted to 93 sample companies. The data analysis method used in this study was logistic regression analysis. Whith SPSS version 21. Income smoothing practices in this study are classified using the ecxel index, a value of 1 for companies that do income smoothing and a value of 0 for companies that do not do income smoothing. The results showed that company size has an effect on income smoothing practices. Meanwhile, profitability, leverage and firm value have no effect on income smoothing practices.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Profitabilitas, Leverage, Ukuran Perusahaan, Nilai Perusahaan, Perataan Laba
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	VIKI ROSDIANA
Date Deposited:	30 Apr 2021 02:58
Last Modified:	30 Apr 2021 02:58
URI:	http://eprints.ums.ac.id/id/eprint/90817

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