Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/22061
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dc.contributor.advisorSiregar, Ali Usman-
dc.contributor.authorAditya, Tengku Deby-
dc.date.accessioned2023-11-23T03:24:51Z-
dc.date.available2023-11-23T03:24:51Z-
dc.date.issued2023-10-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/22061-
dc.description66 Halamanen_US
dc.description.abstractTujuan penelitian ini adalah untuk mengetahui pengaruh Return On Equity,Debt to equity ratio,Net Profit Margin terhadap Income smoothing pada perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia selama periode2019-2021.Pendekatan yang dilakukan dalam penelitian ini adalah pendekatan asosiatif,dengan populasi sebanyak 35 perusahaan, dan sampel sebanyak 15 perusahaan yang diambil menggunakan metode purposive sampling. jenis data yang di gunakan yaitu data kuantitatif. Sedangkan sumber data yaitu berupa data sekunder. Teknik pengumpulan data yang di gunakan dalam penelitian ini dokumentasi berupa data laporan keuangan yang tercatat di Bursa Efek Indonesia.Teknik analisis data yang digunakan pada penelitian ini menggunakan Software SPSS(statistic package for the social science ) for windows versi 22. Hasil penelitian menyatakan bahwa Return On Equity,secara parsial berpengaruh positif dan signifikan terhadap Income smoothing, Debt Equity Ratio secara parsial berpengaruh positif dan signifikan terhadap Income smoothing dan Net Profit Margin secara parsial berpengaruh positif dan signifikan terhadap Income smoothing. The aim of this research is to find out whether there is an influence between Return On Equity, Debt to equity ratio, Net Profit Margin on Income smoothing in food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange during the 2019-2021 period. The approach taken in this study was associative approach, with a population of 35 companies, and a sample of 15 companies taken using purposive sampling method. the type of data used is quantitative data. While the data source is in the form of secondary data. The data collection technique used in this study was a documentation study using data in the form of financial report data listed on the Indonesia Stock Exchange. The data analysis technique used in this study used SPSS Software (statistical package for the social sciences) for windows version 22.The results of the study stated that Return On Equity, partially had a positive and significant effect on Income smoothing, Debt to equity ratio partially had a positive and significant effect on Income smoothing and Net Profit Margin partially had a positive and significant effect on Income smoothing.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;188330199-
dc.subjectreturn nn equityen_US
dc.subjectdebt to equity ratioen_US
dc.subjectnet profit margin, Dan Income Smoothingen_US
dc.subjectincome smoothingen_US
dc.titlePengaruh Return On Equity, Debt to Equity Ratio dan Net Profit Margin Terhadap Income Smoothing pada Perusahaan Manfuaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021en_US
dc.title.alternativeThe Influence of Return On Equity, Debt to Equity Ratio and Net Profit Margin on Income Smoothing in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2021en_US
dc.typeThesisen_US
Appears in Collections:SP - Accountancy

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