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https://repositori.uma.ac.id/handle/123456789/22881
Title: | Pengaruh Return On Asset dan Financial Leverage terhadap Income Smoothing pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia |
Other Titles: | The Effect of Return on Assets and Financial Leverage on Income Smoothing in Manufacturing Companies Listed on the Indonesian Stock Exchange |
Authors: | Aslamiah |
metadata.dc.contributor.advisor: | Abidin, Zainal Dalimunthe, Mohd. Idris |
Keywords: | return on asset;financial leverage;income smoothing |
Issue Date: | 22-Jul-2016 |
Publisher: | Universitas Medan Area |
Series/Report no.: | NPM;128330034 |
Abstract: | Tujuan penelitian ini adalah untuk mengetahui "Pengaruh Return On Asset Dan Financial Leverage Terhadap Income Smoothing Pada Peru sahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ". Metode penelitian yang digunakan oleh penulis adalah penelitian kuantitatif, Populasi dalam penelitian ini adalah perusahaan Makanan dan Minuman 2011 sampai dengan 2014 b e ~jumlah 15 perusahaan. Sampel dalam penelitian ini berjumlah 10 perusahaan. Jenis data yang digunakan adalah data kuantitatif, Sumber data berasal dari laporan keuangan perusahaan Makanan dan Minuman yang dapat diakses melalui website www.idx.co.id. Teknik pengumpulan data yang digunakan adalah pengamatan (observation), Metode analisis data menggunakan SPSS versi 17. Hasil penelitian secara parsial menunjukkan bahwa Return On Asset berpengaruh signifikan terhadap Income Smoothing dan Financial Leverage tidak berpengaruh signifikan terhadap Income Smoothing. The purpose of this research is to determine "The Effect of Return on Assets And Financial Leverage on Income Smoothing in Companies Manufacturing Listed on the Indonesian Stock Exchange ". Research methods used by the author is quantitative research, the population in this study is a Food and Beverage company from 2011 to 2014 b e ~total 15 companies. The sample in this research consisted of 10 companies. Data type The data used is quantitative data. The data source comes from reports Food and Beverage company finances which can be accessed via the website www.idx.co.id. The data collection technique used is observation (observation), data analysis method using SPSS version 17. Research results partially shows that Return On Assets has a significant effect There is no significant effect on Income Smoothing and Financial Leverage towards Income Smoothing. |
Description: | 51 Halaman |
URI: | https://repositori.uma.ac.id/handle/123456789/22881 |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
128330034 - Aslamiah - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 3.29 MB | Adobe PDF | View/Open |
128330034 - Aslamiah - Chapter IV.pdf Restricted Access | Chapter IV | 1.28 MB | Adobe PDF | View/Open Request a copy |
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