Ridwan, - (2016) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERATAAN LABA. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, profitabilitas dan kepemilikan institusional terhadap perataan laba. Selain itu bertujuan untuk mengetahui apakah terdapat perbedaan kekuatan faktor-faktor penyebab terjadinya perataan laba pada sektor yang berbeda. Penelitian ini dilakukan dengan metode purposive sampling dari perusahaan yang terdaftar di Bursa Efek Indonesia sejak tahun 2012 sampai dengan tahun 2014. Sedangkan teknik analisis dilakukan dengan menggunakan regresi logistik. Hasil penelitian menunjukkan, ukuran perusahaan berpengaruh positif terhadap perataan laba pada sektor manufaktur, infrastruktur, keuangan dan sektor properti. Namun tidak berpengaruh pada sektor perdagangan jasa. Profitabilitas berpengaruh positif terhadap perataan laba pada sektor manufaktur, infrastruktur dan keuangan. Namun tidak berpengaruh pada sektor perdagangan jasa dan sektor properti. Kepemilikan institusional berpengaruh positif terhadap perataan laba pada sektor manufaktur, keuangan dan sektor properti. Namun tidak berpengaruh pada sektor infrastruktur dan sektor perdagangan jasa dan investasi. Temuan lain dalam penelitian ini menunjukan terdapat perbedaan kekuatan faktor-faktor yang mempengaruhi perataan laba pada sektor yang berbeda. Kata kunci: Ukuran Perusahaan, Profitabilitas, Kepemilikan Institusional, Perataan Laba This study aimed to determine the influence of company size, profitability institutional ownership toward income smoothing. In addition it aims to determine whether there are differences in the strength of the factors that cause the occurrence of smoothing earnings in different sectors. The study was conducted with purposive sampling method of the companies listed in the Indonesia Stock Exchange since 2012 up to 2014. While the technique of analysis used logistic regression. The results of this research showed, company size has positive influence on income smoothing in the manufacturing, infrastructure, finance and property sectors. However, there was no effect on trade in services sector. Profitability has positive effect on income smoothing in the manufacturing, infrastructure and finance. However, there was no effect on trade in services sector and the property sector. Institutional ownership has positive effect on income smoothing in the manufacturing, financial and property sector. But, there was no effect on the infrastructure sector and trade in services and investment sectors. Other findings from these studies showed the differences of strength from factors that affect income smoothing in different sectors. Keyword: Company Size, Profitability, Institutional Ownership, Income Smoothing
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil : S PEA RID p-2016; Pembimbing : I. Toni Heryana |
| Uncontrolled Keywords: | Ukuran Perusahaan, Profitabilitas, Kepemilikan Institusional, Perataan Laba |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Mrs. Neni Sumarni |
| Date Deposited: | 02 Nov 2017 05:35 |
| Last Modified: | 02 Nov 2017 05:35 |
| URI: | http://repository.upi.edu/id/eprint/27688 |
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