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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 22/09/2014 14:38:04 • 1501 Views
ANALISIS PENGARUH UKURAN PERUSAHAAN, RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER) DAN OPERATING LEVERAGE (DOL) TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN FOODS AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIACreated by :
MEILIA YOSIOCA. ( 201212163 )
Subject: | Analisis Pengaruh Ukuran Perusahaan Return On Equity (ROE) Debt to Equity Ratio (DER) dan Operating Leverage (DOL) terhadap Tindakan Perataan Laba pada Perusahaan Foods and Beverages yang Terdaftar di Bursa Efek Indonesia | Alt. Subject : | Analisis Pengaruh Ukuran Perusahaan Return On Equity (ROE) Debt to Equity Ratio (DER) dan Operating Leverage (DOL) terhadap Tindakan Perataan Laba pada Perusahaan Foods and Beverages yang Terdaftar di Bursa Efek Indonesia | Keyword: | tindakan perataan laba ukuran perusahaan return on equity debt to equity ratio operating leverage. |
Description:
Analisis Pengaruh Ukuran Perusahaan, Return On Equity (ROE), Debt to Equity Ratio (DER) dan Operating Leverage (DOL) terhadap Tindakan Perataan Laba pada Perusahaan Foods and Beverages yang Terdaftar di Bursa Efek Indonesia (dibimbing oleh Dr. MF. Arrozi, SE, Msi, Akt). Penelitian ini bertujuan untuk menguji secara empiris variabel-variabel ukuran perusahaan, return on equity, debt to equity ratio, dan operating leverage terhadap tindakan perataan laba pada perusahaan foods and beverages yang terdaftar di Bursa Efek Indonesia periode tahun 2007-2013. Desain penelitian menggunakan kausalitas-komparatif dimana sumber data adalah data sekunder. Sampel yang digunakan dalam penelitian ini berjumlah 14 perusahaan foods and beverages yang listing di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data menggunakan regresi logistik. Unit analisis perusahaan di sektor foods and beverages. Hasil penelitian menunjukkan bahwa pada perusahaan foods and beverages, secara parsial return on equity berpengaruh signifikan terhadap tindakan perataan laba. Sedangkan ukuran perusahaan, debt to equity ratio, dan operating leverage tidak berpengaruh signifikan terhadap tindakan perataan laba. Secara simultan ukuran perusahaan, return on equity, debt to equity ratio dan operating leverage berpengaruh terhadap tindakan perataan laba. Temuan penelitian pada perusahaan foods and beverages, return on equity berpengaruh terhadap tindakan perataan laba karena berhubungan dengan motivasi manajer dalam mengambil keputusan kompensasi bonus manajemen (the bonus plan hypothesis). Kata kunci : tindakan perataan laba, ukuran perusahaan, return on equity, debt to equity ratio, operating leverage.
Date Create | : | 22/09/2014 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-undergraduit_201212163 | Collection ID | : | undergraduit_201212163 |
Source : Undergraduate these economy of faculty
Relation Collection: Universitas Esa Unggul
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : copyright2014@esaunggul
Publication URL : https://digilib.esaunggul.ac.id/analisis-pengaruh-ukuran-perusahaan-return-on-equity-roe-debt-to-equity-ratio-der-dan-operating-leverage-dol-terhadap-tindakan-perataan-laba-pada-perusahaan-foods-and-beverages-yang-terdaftar-di-bursa-efek-indonesia-3073.html
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