PENGARUH PROFITABILITY, FIRM SIZE, DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN INCOME SMOOTHING PADA PERUSAHAAN BUMN GO PUBLIC DI BURSA EFEK INDONESIA (2018-2022)

SUMROTUL HASANAH, . (2024) PENGARUH PROFITABILITY, FIRM SIZE, DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN INCOME SMOOTHING PADA PERUSAHAAN BUMN GO PUBLIC DI BURSA EFEK INDONESIA (2018-2022). Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh secara parsial dan simultan antara variabel independen profitability, firm size, dan financial leverage dengan variabel dependen income smoothing pada perusahaan BUMN Go Public di Bursa Efek Indonesia periode 2018 hingga 2022. Populasi dalam penelitian ini adalah seluruh perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia yang berjumlah 20 perusahaan dengan 5 tahun pengamatan. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang berasal dari laporan keuangan perusahaan. Teknik pengambilan sampel yang digunakan yaitu simple random sampling dengan hasil sampel akhir adalah 80 total sampel dari total populasi sebanyak 100 populasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik multikolinearitas, uji keseluruhan model, uji kelayakan model, matriks klasifikasi, analisis regresi logistik, dan uji hipotesis. Data diolah dengan bantuan software Eviews versi 12. Penelitian ini menunjukkan hasil sebagai berikut: (1) Secara parsial variabel profitability berpengaruh positif signifikan terhadap income smoothing. (2) Secara parsial variabel firm size berpengaruh negatif signifikan terhadap income smoothing. (3) Secara parsial variabel financial leverage tidak berpengaruh terhadap income smoothing. (3) Secara simultan seluruh variabel independen yaitu profitability, firm size, dan financial leverage terbukti berpengaruh terhadap income smoothing. Temuan penelitian ini menunjukkan bahwa adanya hubungan yang positif antara kenaikan return on asset dengan income smoothing di perusahaan BUMN go public. ***** This research aims to empirically test the partial and simultaneous influence between the independent variables profitability, firm size and financial leverage with the dependent variable income smoothing in BUMN Go Public companies on the Indonesia Stock Exchange for the period 2018 to 2022. The population in this study is all BUMN Go Public companies listed on the Indonesia Stock Exchange totaling 20 companies with 5 years of observation. The research method used is a quantitative method with secondary data originating from the company's financial reports. The sampling technique used was simple random sampling with the final sample results being 80 total samples from a total population of 100 populations. The data analysis techniques used are descriptive statistical analysis, classic multicollinearity assumption test, overall model test, model feasibility test, classification matrix, logistic regression analysis, and hypothesis testing. The data was processed with the help of Eviews version 12 software. This research shows the following results: (1) Partially, the profitability variable has a significant positive effect on income smoothing. (2) Partially, the firm size variable has a significant negative effect on income smoothing. (3) Partially, the financial leverage variable has no effect on income smoothing. (3) Simultaneously all independent variables, profitability, firm size, and financial leverage are proven to have an effect on income smoothing. The findings of this study indicate that there is a positive relationship between the increase in return on assets and income smoothing in BUMN go public companies.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Santi Susanti, S.Pd., M.Ak. ; 2). Susi Indriani, SE., M.S.Ak
Subjects:	Ilmu Sosial > Keuangan
Divisions:	FE > S1 Pendidikan Ekonomi
Depositing User:	Sumrotul Hasanah .
Date Deposited:	06 Aug 2024 05:04
Last Modified:	06 Aug 2024 05:04
URI:	http://repository.unj.ac.id/id/eprint/48811

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