The Influence Of Profitability, Financial Leverage, Operating Leverage, And Managerial Ownership On Income Smoothing Among Listed Public Company

Uly, Chartika Esterlin and Imam Subekti,, SE.,M.Si., PhD., Ak. (2022) The Influence Of Profitability, Financial Leverage, Operating Leverage, And Managerial Ownership On Income Smoothing Among Listed Public Company. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji faktor yang mempengaruhi perataan laba pada perusahaan manufaktur yang terdaftar di BEI periode tahun 2017-2020. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel dalam penelitian ini adalah metode purposive sampling yang menemukan 62 perusahaan sebagai sampel. Penelitian ini menggunakan data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI). Teknik analisis data yang digunakan analisis regresi linier berganda dan pengolahan data dilakukan dengan SPSS versi 21. Hasil pengujian menunjukkan bahwa leverage keuangan secara parsial tidak berpengaruh terhadap income smoothing. Hasil uji t test juga menunjukan bahwa profitabilitas berpengaruh secara negatif signifikan terhadap income smoothing, sedangkan operating leverage dan kepemilikan manajerial pengaruh positif signifikan terhadap income smoothing.

English Abstract

This study aims to examine the factors that affect income smoothing in manufacturing companies listed on the IDX for the period 2017-2020. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange. The sampling method in this study is a purposive sampling method that found 62 companies as samples. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). The data analysis technique used was multiple linier regression analysis and data is processed and analyzed using SPSS version 21 for Windows. The test results show that financial leverage partially has no effect on income smoothing. The results of the t test also show that profitability has a significant negative effect on income smoothing, while operating leverage and managerial ownership have a significant positive effect on income smoothing.

Item Type:	Thesis (Sarjana)
Identification Number:	0521020484
Uncontrolled Keywords:	Profitabilitas, Financial Leverage, Operating Leverage, Kepemilikan Managerial, Income Smoothing, Profitability, Financial Leverage, Operating Leverage, Managerial Ownership, Income Smoothing
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Nur Cholis
Date Deposited:	08 Nov 2022 01:26
Last Modified:	08 Nov 2022 01:26
URI:	http://repository.ub.ac.id/id/eprint/196184

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