PENGARUH UKURAN PERUSAHAAN DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2017

POPPY CAHYANINGTYAZ HANANTA, POPPY CAHYANINGTYAZ HANANTA (2019) PENGARUH UKURAN PERUSAHAAN DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2017. Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

ABSTRACT Hananta, Poppy Cahyaningtyaz, 2018. Effect of Company Size and Financial Leverage on Income Smoothing Measures in Manufacturing Companies Listed on the Indonesia Stock Exchange. Thesis, Accounting Study Program, Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I : HARI SETIONO, SE., M.Si Advisor II : TATAS RIDHO NUGROHO, S.Pd., M.Pd Earnings information is a component of the company's financial statements, which aims to assess management performance. Profit information has an effect on its users to make a decision, so investor attention is always focused on earnings information. Realizing this, management tends to behave improperly so that financial statements can be made better. The behavior that is usually done is by making income smoothing, income smoothing can be defined as profit normalization that does it intentionally only to reach a certain level. This study also aims to examine the effect of firm size and financial leverage on income smoothing actions in manufacturing companies listed on the Indonesia Stock Exchange in 2012 to 2017 both simultaneously and partially. Income smoothing measures can be measured using the Eckel Index. This research is quantitative research. Sample selection is done by purposive sampling method. The data used is secondary data. Based on the test results it is known that partially the size of the company has a significant effect on income smoothing actions. Financial leverage has a significant effect on income smoothing. However, simultaneously the size of the company and Financial leverage are proven to influence together the income smoothing listed on the Indonesia Stock Exchange for the period 2012 to 2017. Keywords: company size, financial leverage, income smoothing.

Item Type: Skripsi/Thesis (Bachelor)
Uncontrolled Keywords: company size, financial leverage, income smoothing
Subjects: 0 Majapahit Islamic University Subject Areas > Fakultas Ekonomi > Akuntansi
Divisions: Faculty of Economics > Accounting
Depositing User: Users 1 not found.
Date Deposited: 18 Mar 2019 03:39
Last Modified: 02 Apr 2019 05:45
URI: http://repository.unim.ac.id/id/eprint/360

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