PENGARUH TINGKAT PROFITABILITAS, UKURAN PERUSAHAAN, DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK PERATAAN LABA DENGAN STRUKTUR KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Suloto, Stephanie (2016) PENGARUH TINGKAT PROFITABILITAS, UKURAN PERUSAHAAN, DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK PERATAAN LABA DENGAN STRUKTUR KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

[img] Text (Cover)
EA-2016-121417-Cover.pdf
Download (886kB)
[img] Text (Abstract)
EA-2016-121417-Abstract.pdf
Restricted to Registered users only
Download (99kB)
[img] Text (Tabelofcontent)
EA-2016-121417-Tabelofcontent.pdf
Restricted to Registered users only
Download (116kB)
[img] Text (Chapter1)
EA-2016-121417-Chapter1.pdf
Restricted to Registered users only
Download (229kB)
[img] Text (Chapter2)
EA-2016-121417-Chapter2.pdf
Restricted to Registered users only
Download (148kB)
[img] Text (Chapter3)
EA-2016-121417-Chapter3.pdf
Restricted to Registered users only
Download (362kB)
[img] Text (Chapter4)
EA-2016-121417-Chapter4.pdf
Restricted to Registered users only
Download (165kB)
[img] Text (Conclusion)
EA-2016-121417-Conclusion.pdf
Restricted to Registered users only
Download (102kB)
[img] Text (Reference)
EA-2016-121417-Reference.pdf
Restricted to Registered users only
Download (113kB)
[img] Text (Attachment)
EA-2016-121417-Attachment.pdf
Restricted to Registered users only
Download (894kB)
[img] Text (Complete)
EA-2016-121417-Complete.pdf
Restricted to Repository staff only
Download (2MB)
[img] Text (Summary_id)
EA-2016-121417-Summary.pdf
Restricted to Registered users only
Download (687kB)

Abstract

This study aimed to examine the effect of the level of profitability, company size and financial leverage on income smoothing and structure of institutional ownership as a moderating variable. The population in this study are all companies listed on the Indonesian Stock Exchange (BEI). The research sample as many as 49 companies listed in Indonesia Stock Exchange during the period 2013-2015 that has been selected by using purposive sampling method. The hypothesis was tested using Moderated Regression Analysis (MRA) and the t test to test the classic assumption beforehand. Testing is done with the help of the program Statistical Product and Service Solution (SPSS) ver. 21. Based on the test results showed that the structure of institutional ownership can not moderate the relationship between profitability, firm size and financial leverage on income smoothing practices. This is shown by the results of Moderated Regression Analysis (MRA) which is significantly above the value of 0.05 so that the first and second hypothesis is rejected. Then the third hypothesis obtained results below 0.05 but has a positive direction which is based on the hypothesis that should be negative so that the third hypothesis is rejected. Keywords: Income smoothing, Profitability, Size Companies, Financial Leverage, Institutional Ownership Structure.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Income smoothing ; Profitability ; Size Companies ; Financial Leverage ; Institutional Ownership Structure
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 13 May 2022 07:05
Last Modified: 13 May 2022 07:05
URI: http://eprints.ukmc.ac.id/id/eprint/7793

Actions (login required)

View Item View Item
Musi Charitas Catholic University Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.