CD Tesis
Pengaruh Profitabilitas Dan Leverage Terhadap Risiko Investasi Dengan Perataan Laba Sebagai Variabel Mediasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 Hingga 2017
This research has some purpose there are to give empircal prooof about profitability and leverage an affect risk investment with mediating variable is income smoothing. The population in this study are all maufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2014-2017. This study has 252 observation with probability method and purposive sampling technique. In processing data, Structural Equation Modelling (SEM) is applied as data analysis technique. The result founded that profitability has not influence on risk investment, leverage has not influence on risk investment, profitability has influence on income smoothing, leverage has not influence on income smoothing, income smoothing has influence on risk investment, the influence of profitability on risk investment is weaken by income smoothing.
Keywords: profitability, leverage, risk investment, and income smoothing
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