PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING DENGAN STRUKTUR KEPEMILKAN INSTUTISIONAL SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHU
| dc.contributor.author | Abizar, Harris | |
| dc.date.accessioned | 2022-06-30 | |
| dc.date.available | 2022-06-30 | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/153/pengaruh-ukuran-perusahaan-profitabilitas-dan-financial-leverage-terhadap-income-smoothing-dengan-struktur-kepemilkan-instutisional-sebagai-variabel-moderating-studi-empiris-pada-perusahaan-food-and-beverage-yang-terdaftar-di-bursa-efek-indonesia-tahu | |
| dc.description.abstract | This research aims to determine the effect of company size, profitability and financial leverage on income smoothing with institutional ownership structure as a moderator in food and beverages companies listed on the Indonesia Stock Exchange in the 2014–2018 period. This study uses institutional ownership structure as moderating the influence of company size, profitability and financial leverage on income smoothing. Of the 21 food and beverage companies listed on the Indonesia Stock Exchange with 5 years of observation during 2014–2018, 105 samples were obtained that met the research criteria. The results of this study indicate that firm size and financial leverage have a significant effect on income smoothing, while profitability and institutional ownership have no significant effect on income smoothing. Institutional ownership structure can moderate the influence of company size, profitability and financial leverage on income smoothing in food and beverage companies listed on the Indonesia Stock Exchange in 2014-2018. Keywords: Company Size, Profitability, Financial Leverage, Institusional Ownership Structure, Income Smoothing | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Financial Accounting, Akuntansi Keuangan | en_US |
| dc.title | PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING DENGAN STRUKTUR KEPEMILKAN INSTUTISIONAL SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHU | en_US |
| dc.type | Skripsi | en_US |
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