THENISIA, SHELA (2023) FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Tarumanagara.
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Abstract
The purpose of this study is to empirically examine the influence of leverage,
profitability, and institutional ownership on income smoothing practices with firm
size as a moderating variable in infrastructure companies listed on the Indonesia
Stock Exchange for the 2019-2021 period. This study used 40 data from
infrastructure companies that have been selected by purposive sampling technique
with a total of 120 data for three years. Data processing used logistic regression
analysis with EViews 12 software. The result showed that leverage and firm size
has a negative influence on income smoothing while profitability and institutional
ownership have no influence on income smoothing. Firm size strengthens the
influence of institutional ownership on income smoothing and does not moderate
the influence of leverage and profitability on income smoothing.
Keywords: Income Smoothing, Leverage, Profitability, Institutional Ownership,
Firm Size
ABSTRAK
Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh
leverage, profitabilitas, dan kepemilikan institusional terhadap praktik income
smoothing dengan firm size sebagai variabel moderasi pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian
menggunakan 40 data perusahaan infrastruktur yang telah dipilih dengan teknik
purposive sampling dengan total 120 data selama tiga tahun. Pengolahan data
menggunakan analisis regresi logistik dengan software EViews
12. Hasil penelitian menunjukkan bahwa leverage dan firm size berpengaruh negatif
terhadap income smoothing sedangkan profitabilitas dan kepemilikan institusional
tidak berpengaruh terhadap income smoothing. Firm size memperkuat pengaruh
kepemilikan institusional terhadap income smoothing dan tidak memoderasi
pengaruh leverage dan profitabilitas pada perataan laba.
Kata Kunci: Perataan Laba, Leverage, Profitabilitas, Kepemilikan Institusional,
Firm Size
| 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 09:29 |
| Last Modified: | 06 Mar 2024 09:29 |
| URI: | https://repotest.untar.ac.id/id/eprint/43198 |
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