Skripsi

ANTESENDEN DARI PERATAAN LABA PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BEI TAHUN 2016-2020

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Penilaian

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This study aims to determine the partial and simultaneous effect of profitability (ROA), firm size, leverage (DER), and managerial ownership on income smoothing. This research was conducted using quantitative research method. The population are from the manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) within the period of 2016-2020 (5 years). There are 53 samples selected in this study. The data compiled from the financial statements of companies in the consumer goods industry sector were collected for each year available from IDX database. The data was obtained, analyzed and processed using Microsoft Excel and SPSS 25. This study uses descriptive analysis technique. The classical assumption test has four stages, namely normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. The research method used multiple linear regression test. Hypothesis testing in this study used the coefficient of determination test, simultaneous test (F test) and partial test (T test). The results partially show that firm size has an effect on income smoothing, while profitability, leverage and managerial ownership have no effect on income smoothing. Simultaneously, profitability, firm size, leverage and managerial ownership have a significant effect on income smoothing. Keywords: Managerial Ownership, Leverage, Income Smoothing, Profitability and Firm Size

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207000947	T69029	T690292022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T690292022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2022

Collation

xix,83 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.662 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perusahaan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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