| dc.contributor.advisor | NAZARUDDIN,LETJE | |
| dc.contributor.author | HARDIAMSYAH, IVAN | |
| dc.date.accessioned | 2017-07-21T07:04:06Z | |
| dc.date.available | 2017-07-21T07:04:06Z | |
| dc.date.issued | 2017-04-21 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/11698 | |
| dc.description | This study aimed to analyze: (1) positive impact on the profitability of the income smoothing; (2) the positive effect of financial leverage on the income smoothing; (3) the positive influence of winner / loser stock against the income smoothing; (4) the positive effect of growth against the income smoothing. This study uses a sample of 62 companies listed on the Stock Exchange from 2013 to 2015. Sample selection method used was purposive sampling. The fourth hypothesis in this study were analyzed using binary logistic regression for dichotomous dependent variable form.
The results of this study indicate that: (1) profitability significant negative effect on the income smoothing; (2) financial leverage significant negative effect on the income smoothing; (3) winner / loser stock significant negative effect on the income smoothing; (4) growth does not significantly influence the income smoothing. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk menganalisis: (1) pengaruh positif profitabilitas terhadap tindakan perataan laba; (2) pengaruh positif financial leverage terhadap tindakan perataan laba; (3) pengaruh positif winner/loser stock terhadap tindakan perataan laba; (4) pengaruh positif growth (pertumbuhan perusahaan) terhadap tindakan perataan laba. Penelitian ini menggunakan 62 sampel perusahaan manufaktur yang terdaftar di BEI dari tahun 2013-2015. Metode pemilihan sampel yang digunakan adalah purposive sampling. Keempat hipotesis dalam penelitian ini dianalisis menggunakan regresi logistik biner karena variabel dependen berupa dikotomi.
Hasil penelitian ini menunjukkan bahwa: (1) profitabilitas berpengaruh negatif signifikan terhadap tindakan perataan laba; (2) financial leverage berpengaruh negatif signifikan terhadap tindakan perataan laba; (3) winner/loser stock berpengaruh negatif signifikan terhadap tindakan perataan laba; (4) growth tidak berpengaruh signifikan terhadap tindakan perataan laba. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | profitabilitas, financial leverage, winner/loser stock, growth, perataan laba. profitability, financial leverage, winner / loser stock, growth, income smoothing. | en_US |
| dc.title | PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, WINNER/LOSER STOCK, DAN GROWTH TERHADAP PERATAAN LABA | en_US |
| dc.title.alternative | (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015) | en_US |
| dc.type | Thesis
SKR
F E
361 | en_US |
