Skripsi

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI

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Penilaian

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The purpose of this study was to determine the factors affecting the practice of income smoothing. The factors studied were firm size, profitability, industry sector and financial leverage. The study used quantitative data type by using secondary data as the data source. The sample used in this research is 23 companies that was selected using purposive sampling method from a total population of 45 LQ45 companies listed on the IDX in 2014-2019. Logistic regression analysis was used in this study as the analysis technique. The independent variable in the study were firm size, profitability, industry sector and financial leverage, while the dependent variable was income smoothing. the result of the study showed that of the four factors tested only firm size and profitability had a significant effect on income smoothing while industry sector and financial leverage had no significant effect on income smoothing of LQ45 companies listed in the IDX.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207000542	T66236	T662362022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T662362022

Publisher

Indralaya : Prodi Manajemen, Fakultas Ekonomi Universitas Sriwijaya., 2022

Collation

xx, 89 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.150 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Manajemen keuangan
Prodi Manajemen

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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