MANUELLA, YOLANDA (2023) PENGARUH FIRM SIZE, PROFITABILITY, DAN LEVERAGE TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari firm size,
profitability, dan leverage terhadap income smoothing pada perusahaan
manufaktur sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI)
selama periode 2019-2021. Pemilihan sampel dalam penelitian ini dilakukan
dengan menggunakan teknik purposive sampling dan memperoleh jumlah sampel
sebanyak 75 data. Penelitian ini menggunakan analisis regresi logistik biner. Data
yang diperoleh tersebut diolah dengan menggunakan program Statistical Product
and Service Solution (IBM SPSS) versi 27.0. Hasil dari penelitian ini
menunjukkan bahwa firm size tidak berpengaruh terhadap income smoothing,
profitability memiliki pengaruh negatif terhadap income smoothing, dan leverage
memiliki pengaruh positif terhadap income smoothing.
Kata kunci : Income Smoothing, Firm Size, Profitability, Leverage
This research was conducted with the aim of determining the effect of firm size,
profitability, and leverage on income smoothing in consumer goods
manufacturing companies listed on the Indonesia Stock Exchange (IDX) during
the 2019-2021 period. The sample selection in this study was carried out using a
purposive sampling technique and obtained a total sample of 75 data. This study
uses binary logistic regression analysis. The data obtained was processed using
the Statistical Product and Service Solution (IBM SPSS) version 27.0 program.
The results of this study indicate that firm size has no effect on income smoothing,
profitability has a negative effect on income smoothing, and leverage has a
positive effect on income smoothing.
Keywords : Income Smoothing, Firm Size, Profitability, Leverage
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 08 Mar 2024 07:07 |
| Last Modified: | 08 Mar 2024 07:07 |
| URI: | https://repotest.untar.ac.id/id/eprint/43251 |
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