JUSTIN, JUSTIN (2022) PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, DAN INSTITUTIONAL OWNERSHIP TERHADAP INCOME SMOOTHING PADA INDUSTRI DASAR DAN KIMIA, ANEKA INDUSTRI, DAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021. Skripsi thesis, Universitas Tarumanagara.
Preview |
Text
Justin 125190018 JA.pdf Download (423kB) | Preview |
Abstract
Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai
pengaruh financial leverage, profitabilitas, dan institutional ownership terhadap
income smoothing pada industri dasar dan kimia, aneka industri, dan industri barang
konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian ini
menggunakan 65 sampel dan 195 data dari perusahaan industri dasar dan kimia,
aneka industri, dan industri barang konsumsi yang diseleksi dengan teknik
purposive sampling. Data diolah dengan menggunakan software Eviews versi 12.
Hasil dari penelitian ini menunjukkan bahwa financial leverage dan profitabilitas
berpengaruh negatif signifikan terhadap income smoothing, sedangkan institutional
ownership tidak berpengaruh terhadap income smoothing.
Kata kunci: income smoothing, financial leverage, profitabilitas, institutional
ownership
The purpose of this study is to obtain empirical evidence about the effect of financial
leverage, profitability, and institutional ownership towards income smoothing in
basic industry and chemical, miscellaneous industry, and consumer goods industry
listed on Indonesia Stock Exchange for the period 2019-2021. This study used 65
samples and 195 data from companies in basic industry and chemical,
miscellaneous industry, and consumer goods industry that have been selected using
purposive sampling technique. The data was processed using Eviews version
12 software. The result of this study shows that financial leverage and profitability
have significant negative effect towards income smoothing, while institutional
ownership has no effect towards income smoothing.
Keywords: income smoothing, financial leverage, profitabilitas, institutional
ownership
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 06 Mar 2024 01:48 |
| Last Modified: | 06 Mar 2024 01:48 |
| URI: | https://repotest.untar.ac.id/id/eprint/43140 |
Actions (login required)
 |
View Item |