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

SARI, LENCY PUSPA and Widiyanti, Marlina and Andriana, Isni (2021) FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI. Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Firm Size, Profitabilitas, Financial Leverage, Industry Sector, Income Smoothing
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 61201-Management (S1)
Depositing User:	Lency Puspa Sari
Date Deposited:	16 Mar 2022 01:00
Last Modified:	16 Mar 2022 01:00
URI:	http://repository.unsri.ac.id/id/eprint/66236

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