SABRINA, JACKLIN TANDRI (2018) PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh profitabilitas, likuiditas, struktur modal dan ukuran perusahaan terhadap praktik perataan laba. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Indikator yang digunakan untuk mengukur praktik perataan laba sebagai variabel dependen diukur dengan menggunakan indeks eckel. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 32 perusahaan yang disertakan dengan kurun waktu 4 tahun sehingga didapat 128 sampel yang diobservasi. Model analisis data dalam penelitian ini adalah analisis regresi logistik dengan menggunakan software SPSS 22. Dari penelitian ini didapatkan hasil kombinasi antara variabel independen yaitu profitabilitas, likuiditas, struktur modal dan ukuran perusahaan mampu menjelaskan variasi dari variabel dependen yaitu praktik perataan laba sebesar 22.10% dan sisanya 77.90% dijelaskan oleh faktor-faktor lain yang tidak dilibatkan dalam model ini. Hasil penelitian ini juga menunjukan secara simultan variabel-variabel independen yaitu profitabilitas, likuiditas, struktur modal dan ukuran perusahaan berpengaruh signifikan terhadap praktik perataan laba. Dari hasil pengujian secara parsial didapatkan hasil yang menunjukkan variabel profitabilitas (ROE) berpengaruh signifikan dengan arah positif terhadap praktik perataan laba, variabel likuiditas (CR) tidak berpengaruh signifikan terhadap praktik perataan laba, variabel struktur modal (DER) berpengaruh signifikan dengan arah positif terhadap praktik perataan laba, dan variabel ukuran perusahaan (LNASSET) berpengaruh signifikan dengan arah negatif terhadap praktik perataan laba . Kata Kunci: profitabilitas, likuiditas, struktur modal, ukuran perusahaan, perataan laba// ABSTRACT This study aims to obtain empirical evidence of the influence profitability, liquidity, capital structure and size of company to income smoothing practice. The population of this study covers property and real estate companies at Indonesia Stock Exchange on period 2014-2017. The indicators which are used to measure income smoothing practice was measured using eckel indeks. Mechanical sample selection using purposive sampling and acquired 32 companies that were included with period by 4 years in order to get the 128 samples was observed. Model data analysis in this research is logistic regression analysis with using software SPSS 22. From this study, the result of a combination of independent variables that are profitability, liquidity, capital structure and size of company are able to explain the variation of the dependent variable is income smoothing practice for 22.10% and 77.90% the rest is explained by other factors were not involved in this model. The results also showed simultaneous independent variables that are profitability, liquidity, capital structure and size of company, are significantly influence income smoothing practice. From the test results obtained partial results showing variable profitability (ROE) with positive direction has significant effect to income smoothing practice, variable liquidity (CR) has not significant effect to income smoothing practice, variable capital structure (DER) with positive direction has significant effect to income smoothing practice, and variable size of company (LNASSET) with negative direction has significant effect to income smoothing practice Keywords: profitability, liquidity, capital structure, size of company, income smoothing.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 08 Dec 2022 03:03 | ||||||||
| Last Modified: | 08 Dec 2022 03:03 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9028 |
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