PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN, TERHADAP PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019)

Istiqomah, Nurul and Devvy, Rusli (2020) PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN, TERHADAP PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Risiko Keuangan, dan Ukuran Perusahaan pada Perataan Laba Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019. Penelitian ini menggunakan metode kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi data panel dengan bantuan Software Eviews 10. Populasi dalam penelitian ini adalah seluruh perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2016- 2019. Berdasarkan metode purposive sampling, diperoleh sebanyak 16 sampel dalam kurun waktu 4 tahun sehingga didapat 64 total sampel. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id dan www.sahamok.com serta pengujian hipotesis menggunakan uji t dan uji f. Berdasarkan pada data yang telah dikumpulkan dan hasil pengujian yang telah dilakukan terhadap penelitian, maka dapat ditarik kesimpulan sebagai berikut: (1) Profitabilitas berpengaruh positif terhadap perataan laba (2) Risiko Keuangan tidak berpengaruh terhadap perataan laba (3) Ukuran Perusahaan berpengaruh negatif terhadap perataan laba. (4) Secara simultan profitabilitas, risiko keuangan dan ukuran perusahaan berpengaruh positif terhadap perataan laba. This study aims to determine the effect of Profitability, Financial Risk and Firm Size on Income Smoothing in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) 2016-2019 Period. This study used a quantitative research method, which is measured using a panel data regression based method with the help of Software Eviews 10. The population in this study are all companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2016- 2019 Period, Purposive sampling method was used, that is 16 samples in the period of 4 years. Therefore, the obtained samples were amounted to be 64 in total. The technique of collecting data uses documentation methods through the official IDX website: www.idx.co.id and website www.sahamok.com and hypothesis testing using the t test and f test. Based on the data that has been collected and the results of tests that have been done on the research it can be deduced as follow : (1) Profitability has a positive effect on Income Smoothing, (2) Financial Risk does not has effect on Income Smoothing, (3) Firm Size has a negative effect on Income Smoothing, (4) Simultaneously profitability, financial risk and firm size has a positive effect on Income smoothing.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Profitabilitas, Risiko Keuangan, Ukuran Perusahaan dan Perataan Laba. Profitability, Financial Risk, Firm Size and Income Smoothing.
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Users 1085 not found.
Date Deposited: 20 Oct 2020 11:03
Last Modified: 20 Oct 2020 11:03
URI: http://repository.stei.ac.id/id/eprint/1256

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