PENGARUH FIRM SIZE, FINANCIAL RISK, VALUE OF FIRM, DAN NET PROFIT MARGIN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TELAH GO PUBLIC DI BURSA EFEK INDONESIA (2012-2014)

DINDA AYU PERMATA SARI , 1416051028 (2018) PENGARUH FIRM SIZE, FINANCIAL RISK, VALUE OF FIRM, DAN NET PROFIT MARGIN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TELAH GO PUBLIC DI BURSA EFEK INDONESIA (2012-2014). FAKULTAS ILMU SOSIAL DAN ILMU POLITIK, UNIVERSITAS LAMPUNG.

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Abstrak

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh firm size, financial risk, value of firm, dan net profit margin terhadap income smoothing pada perusahaan manufaktur yang telah go public di Bursa Efek Indonesia periode 2012-2014. Populasi yang digunakan adalah perusahaan manufaktur yang telah go public di Bursa Efek Indonesia periode 2012-2014, populasi sebanyak 146 perusahaan dan sampel dalam penelitian ini adalah 22 perusahaan yang ditentukan melalui purposive sampling. Penelitian ini menggunakan teknik analisis model panel data dengan menggunakan alat analisis program E-views 9.0. Hasil uji t (parsial) menunjukan bahwa variabel financial risk berpengaruh positif dan signifikan terhadap income smoothing, sedangkan variabel firm size (ukuran perusahaan) secara parsial memiliki pengaruh positif dan tidak signifikan terhadap income smoothing. Pada variabel value of firm dan net profit margin berpengaruh negatif dan tidak signifikan terhadap income smoothing. Hasil uji F (simultan) menunjukan bahwa variabel firm size, financial risk, value of firm, dan net profit margin secara simultan berpengaruh terhadap income smoothing. Kata Kunci : Financial Risk, Firm Size, Income Smoothing, Net Profit Margin, Value of Firm. ABSTRACT The purpose of this study was to determine the influence of firm size, financial risk, value of firm, and net profit margin on income smoothing to manufacturing firms which was gone public in Indonesian Stock Exchange 2012-2014 period. The population used was the manufacturing firms which was gone public in Indonesian Stock Exchange 2012-2014 period which have 146 firms and the sample research have 22 firms through purposive sampling. The research used panel data analysis technique by using a program analysis tool E-views 9.0. Based on the t-test (partial) showed that financial risk variable has positive influence and significant on income smoothing, on the other side the firm size variable (size of company) partially have positive influence and not significant on income smoothing. On value of firm variable and net profit margin have negative influence and not significant on income smoothing. Based on F-test (simultaneous) showed that firm size variable, financial risk, value of firm, and net profit margin simultaneously significant on income smoothing. Keywords: Financial Risk, Firm Size, Income Smoothing, Net Profit Margin, Value of Firm.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Ilmu Sosial = Social Sciences > HF Commerce
H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
Program Studi: Fakultas ISIP > Prodi Administrasi Bisnis
Depositing User: 188997974 . Digilib
Date Deposited: 03 Dec 2018 04:42
Last Modified: 03 Dec 2018 04:42
URI: http://digilib.unila.ac.id/id/eprint/54568

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