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UEU » Journal » Manajemen Posted by [email protected] at 04/01/2021 16:09:06 • 318 Views
PENGARUH PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN SERTA NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BAVERAGE YANG
TERDAPAT DI BEI TAHUN 2013�2017Created by :
Barlia Annis Syahzuni ( none )
Subject: | LABA RISIKO KEUANGAN | Alt. Subject : | INCOME SMOOTHING PROFITABILITY | Keyword: | KONDISI EKONOMI |
Description:
Manajemen cenderung menjaga laba agar laba dari tahun ke tahun terlihat stabil. Praktik
perataan laba adalah kondisi di mana manajemen melakukaan intervensi dalam proses
penyusunan laporan keuangan sehingga dapat menaikkan atau menurunkan laba, agar
pihak eksternal melihat laba stabil. Penelitian ini bertujuan untuk melihat pengaruh
profitabilitas dan risiko keuangan terhadap kualitas laporan keuangan dan nilai perusahaan.
Kualitas laporan keuangan ini adalah praktik perataan laba yang di lakukan oleh perusahaan.
Jenis penelitian yang dilakukan adalah kausal eksplanatori dalam metode kuantitatif
menggunakan data sekunder. Regresi berganda digunakan sebagai metode analisis data.
Populasi data yang diambil dalam penelitian ini adalah 18 perusahaan Food and Baverage
yang terdapat di Bursa Efek Indonesia, dengan mengambil 5 tahun penelitian mulai tahun
2013 sampai dengan tahun 2017, jadi total terdapat 90 data. Hasil penelitian menunjukkan
bahwa secara parsial dan simultan profitabilitas dan risiko keuangan tidak memiliki pengaruh
yang signifnifikan terhadap praktik perataan laba, tetapi berpengaruh terhadap nilai
perusahaan baik secara parsial maupun simultan. Banyak faktor diluar variabel yang
digunakan yang berpengaruh signifikan terhadap variabel dependen.
Alt. Description
Management tends to maintain profits so that profits from year to year look stable. The
practice of income smoothing is a condition in which management intervenes in the process
of preparing financial statements so as to increase or decrease profits, so that external
parties see stable earnings. This study aims to look at the effect of profitability and financial
risk on the quality of financial statements and company value. The quality of these financial
statements is the practice of income smoothing carried out by the company. This type of
research is causal explanatory in quantitative methods using secondary data. Multiple
regression is used as a data analysis method. Data population taken in this study are 18
Food and Baverage companies in the Indonesia Stock Exchange, by taking 5 years of
research from 2013 to 2017, so there are a total of 90 data. The results showed that
partially and simultaneously profitability and financial risk did not have a significant effect on
the practice of income smoothing, but did affect the firm s value either partially or
simultaneously. Many factors outside the variables used that have a significant effect on the
dependent variable
Date Create | : | 04/01/2021 | Type | : | Text | Format | : | pdf | Language | : | Indonesian | Identifier | : | UEU-Journal-11_0383 | Collection ID | : | 11_0383 |
Source : Jurnal Ekonomi Volume 10 Nomor 2, November 2019
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @2021 Perpustakaan Universitas Esa Unggul
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-profitabilitas-dan-risiko-keuangan-terhadap-kualitas-laporan-keuangan-serta-nilai-perusahaan-pada-perusahaan-food-and-baverage-yangterdapat-di-bei-tahun-20132017-17727.html
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