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

NABILLA, RIZKA and DP, Rina Tjandrakirana and Maryati, Sri (2022) ANTESENDEN DARI PERATAAN LABA PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BEI TAHUN 2016-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

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

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepemilikan Manajerial, Leverage, Perataan Laba, Profitabilitas dan Ukuran Perusahaan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rizka Nabilla
Date Deposited:	14 Apr 2022 06:49
Last Modified:	14 Apr 2022 06:49
URI:	http://repository.unsri.ac.id/id/eprint/69029

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