?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+UKURAN+PERUSAHAAN%2C+WINNER+OR+LOSER+STOCK%2C%0D%0ADAN+KOMPENSASI+BONUS+TERHADAP+PRAKTIK+PERATAAN+LABA%0D%0A(Studi+Pada+Perusahaan+Strait+Times+Indeks+Yang+Terdaftar+Pada+Bursa%0D%0A%0D%0AEfek+Singapura+Tahun+2020-2022)&rft.creator=%09Berliana+%2C+Rahmawati%09&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+menguji+pengaruh+ukuran+perusahaan%2C+winner+or%0D%0Aloser+stock+dan+kompensasi+bonus+terhadap+praktik+perataan+laba.+Pengujian+ini%0D%0Amenggunakan+SPSS+versi+25+yang+dilakukan+secara+simultan+dan+parsial.+Populasi%0D%0Adalam+penelitian+ini+adalah+perusahaan+starit+times+indeks+(STI30)+pada+tahun+2020-%0D%0A2022+sebanyak+30+perusahaan+dan+sampel+sebanyak+24+perusahan.+Metode+analisis%0D%0Ayang+digunakan+adalah+analisis+statistik+deskriptif%2C+analisis+regresi+logistik%2C%0D%0Akoefisien+determinasi%2C+dan+uji+t.+Hasil+penelitian+menunjukkan+bahwa+secara%0D%0Asimultan+variabel+ukuran+perusahaan%2C+winner+or+loser+stock+dan+kompensasi+bonus%0D%0Amemiliki+pengaruh+yang+signifikan+terhadap+praktik+perataan+laba.+Secara+parsial%2C%0D%0Aukuran+perusahaan+berpengaruh+positif+terhadap+praktik+perataan+laba%2C+sedangkan%0D%0Awinner+or+loser+stock+dan+komensasi+bonus+tidak+berpengaruh+terhadap+praktik%0D%0Aperataan+laba.+Koefisien+determinasi+sebesar+0%2C152+menunjukkan+kemampuan%0D%0Avariabel+independen+mempengaruhi+variabel+perataan+laba+sebesar+15%2C2+persen%2C%0D%0Asedangkan+sisanya+sebesar+84%2C8+persen+dijelaskan+oleh+faktor+lain.%0D%0A%0D%0AKata+kunci%3A+ukuran+perusahaan%2C+winner+or+loser+stock%2C+kompensasi+bonus%2C+perataan%0D%0Alaba%0D%0AThis+study+aims+to+examine+the+effect+of+company+size%2C+winner+or+loser+stock+and%0D%0Abonus+compensation+on+earnings+smoothing+practices.+This+test+uses+SPSS+version%0D%0A25+which+is+carried+out+simultaneously+and+partially.+The+population+in+this+study%0D%0Awere+30+starit+times+index+(STI30)+companies+in+2020-2022+and+a+sample+of+24%0D%0Acompanies.+The+analysis+method+used+is+descriptive+statistical+analysis%2C+logistic%0D%0Aregression+analysis%2C+coefficient+of+determination%2C+and+t+test.+The+results+showed+that%0D%0Asimultaneously+the+variables+of+company+size%2C+winner+or+loser+stock+and+bonus%0D%0Acompensation+had+a+significant+effect+on+earnings+smoothing+practices.+Partially%2C%0D%0Acompany+size+has+a+positive+effect+on+earnings+smoothing+practices%2C+while+winner%0D%0Aor+loser+stock+and+bonus+compensation+have+no+effect+on+earnings+smoothing%0D%0Apractices.+The+coefficient+of+determination+of+0.152+indicates+the+ability+of+the%0D%0Aindependent+variables+to+influence+the+earnings+smoothing+variable+by+15.2%0D%0Apercent%2C+while+the+remaining+84.8+percent+is+explained+by+other+factors.%0D%0A%0D%0AKata+kunci%3A+ukuran+perusahaan%2C+winner+or+loser+stock%2C+kompensasi+bonus%2C%0D%0Aperataan+laba&rft.publisher=EKONOMI+DAN+BISNIS+&rft.date=2024-03-18&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83311%2F1%2FABSTRAK%2520-%2520Berliana%2520Rahmawati.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83311%2F2%2FSKRIPSI%2520FULL%2520-%2520Berliana%2520Rahmawati.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83311%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Mahasiswa%2520Unila.pdf&rft.identifier=+++Berliana+%2C+Rahmawati+++(2024)+PENGARUH+UKURAN+PERUSAHAAN%2C+WINNER+OR+LOSER+STOCK%2C+DAN+KOMPENSASI+BONUS+TERHADAP+PRAKTIK+PERATAAN+LABA+(Studi+Pada+Perusahaan+Strait+Times+Indeks+Yang+Terdaftar+Pada+Bursa+Efek+Singapura+Tahun+2020-2022).++EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F83311%2F