Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Income Smoothing: Studi Empiris Pada Perusahaan BUMN yang Terdaftar Periode 2018 – 2022

    Wendy Martiningrum, - (2024) Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Income Smoothing: Studi Empiris Pada Perusahaan BUMN yang Terdaftar Periode 2018 – 2022. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance (GCG) yang diproksikan oleh score assesment GCG serta profitabilitas yang diproksikan oleh retutn on equity (ROE) terhadap income smoothing dengan populasi yaitu perusahaan BUMN yang terdaftar tahun 2018-2022. Metode pengambilan sampel menggunakan teknik nonprobability sampling dengan jenis purposive sampling sehingga diperoleh sampel sebanyak 30 perusahaan. Metode penelitian berupa kuantitatif deskriptif dan verifikatif dengan metode analisis data yaitu regresi logistik. Hasil penelitian menunjukkan bahwa GCG berpengaruh negatif terhadap income smoothing. Sedangkan profitabilitas tidak berpengaruh terhadap income smoothing.
    This study aims to examine the impact of Good Corporate Governance (GCG), proxied by the GCG assessment score, and profitability, proxied by Return on Equity (ROE), on income smoothing among BUMN from 2018 to 2022. The sampling method employed is nonprobability sampling with purposive sampling, resulting in a sample size of 30 companies. The research employs a descriptive and verificative quantitative approach, utilizing logistic regression for data analysis. The results indicate that GCG has a negative effect on income smoothing, while profitability does not significantly influence income smoothing.

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    Official URL: https://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?user=Uc9nMpcAAAAJ&hl=en ID SINTA Dosen Pembimbing: Arim Nasim : 6009264
    Uncontrolled Keywords: GCG, Profitabilitas, Income Smoothing GCG, Profitability, Income Smoothing
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    H Social Sciences > HG Finance
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Wendy Martiningrum
    Date Deposited: 07 Sep 2024 16:22
    Last Modified: 07 Sep 2024 16:22
    URI: http://repository.upi.edu/id/eprint/122914

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