CD Skripsi
Pengaruh Ukuran Perusahaan, Financial Leverage, Net Profit Margin Dan Struktur Kepemilikan Terhadap Tindakan Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2011-2014
This study aims to determine the effect of Firm Size, Financial Leverage, Net Profit Margin and Ownership Structure towards the Income Smoothing on the Manufacturing Business Listed in Indonesia Stock Exchange Periods of 2011-2014.The population in this research is manufacturing business listed in Indonesia Stock Exchange periods of 2011 – 2014. Based on purposive sampling method, the writer got 25 manufacturing business as the sample for this research. The method that used to examine the effect of firm Size, Financial Leverage, Net Profit Margin and Ownership Structure towards the Income Smoothing on the Manufacturing Business Listed in Indonesia Stock Exchange Periods of 2011-2014 is multiple linear regression.The result of this research showing that the firm size, financial leverage, net profit margin and ownership structure, influential towards the income smoothing. The great effect inflicted (R2) by the fourth of this variables towards dependent variable is 54, 6%. While, the rest is 45, 4% affected by others variables are not completed in this research. Keywords: Firm size, Financial Leverage, Net Profit Margin, ownership structure, Income Smoothing.
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