PENGARUH FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN NILAI PAJAK TERHADAP INCOME SMOOTHING PADA PERUSAHAAN CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

PUTRI, ARDILA SAFIRA ERIZNA (2017) PENGARUH FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN NILAI PAJAK TERHADAP INCOME SMOOTHING PADA PERUSAHAAN CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT ARDILA SAFIRA ERIZNA PUTRI. The Effect of Financial Leverage, Firm Size, Age, and Tax toward Income Smoothing on Consumer Goods Industry Companies listed in Indonesia Stock Exchange (IDX). Skripsi. Faculty of Economics. Universitas Negeri Jakarta. 2017 This study aimed to examine the Effect of Financial Leverage, Firm Size, Age, and Tax toward Income Smoothing on Consumer Goods Industry Companies listed in Indonesia Stock Exchange (IDX). The economic instability and the intense competition in business become a trigger for management to show the best performance of their company. And with the focused attention from the investors to the company profit make management more motivated to do income smoothing. Income smoothing is the action by management to reduce the variability and fluctuation of earning from year to year and reduce the market risk of the company’s stock price to make it more interested by the investors. This research is aimed to know which company in consumer goods industry sector listed in Indonesia Stock Exchange (IDX) do the income smoothing in 2012 – 2015 and also the effect of financial leverage, firm size, firm age, and tax toward income smoothing itself. Based on purposive judgement sampling method, there are 31 companies sample that can be used in this research and then it will be classified to the group of income smoother company by using index eckel. As the result of the calculation with index eckel, it showed there are 21 of the consumer goods industry companies listed in Indonesia Stock Exchange (IDX) have done the income smoothing in 2012 – 2015. And based on the result of hypothesis test using software SPSS IBM Statistics 22 that showed only tax is proved to have the effect to income smoothing, while the financial leverage, firm size and firm age have no effect to income smoothing itself. Keyword: Income Smoothing, Financial Leverage, Firm Size, Firm Age, Tax.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Ratna Anggraini ZE, SE, M.Si, Ak, CA ; Pembimbing II: Diah Armeliza, SE, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 19 Feb 2018 02:50
Last Modified: 19 Feb 2018 02:50
URI: http://repository.fe.unj.ac.id/id/eprint/3182

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