eprintid: 42637
rev_number: 13
eprint_status: archive
userid: 12461
dir: disk0/00/04/26/37
datestamp: 2021-07-01 06:19:07
lastmod: 2021-07-01 06:22:28
status_changed: 2021-07-01 06:19:07
type: thesis
metadata_visibility: show
contact_email: anik.azizah@uin-suka.ac.id
creators_name: Fitriana Dwi Minarti, NIM.: 16840055
title: ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI INDEX SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2016-2018
ispublished: pub
subjects: eko_sya
subjects: mks
divisions: ak_syar
full_text_status: restricted
keywords: Perataan Laba, Profitabilitas
note: Pembimbing : Dinik Fitri Rahajeng Pangestuti, SE., M.Ak
abstract: Information about earnings on financial statements is very important which is important for investors in evaluating the performance of company management. Investors will be interested in investing if they want to support a good company. The company's management will take earnings management actions to attract investors to invest. One of the earnings management actions that can be done by a company is the practice of income smoothing.  
This study aims to analyse and examine empirically the factors that affect income smoothing practice among companies listed on the Indonesian Sharia Stock Index. Factors tested in this study are Profitability, Leverage Ratio, Dividend Payout Ratio, Cash Holding, and Firm Size. This research is quantitative research. The type of data used in this study is secondary data. This research was conducted at Indonesian Sharia Stock Index for the 2016-2018 period. The sample selection in this study uses a purposive sampling method. Based on the results of purposive sampling obtained 89 samples. The analytical tool used in this study is multiple linear regression analysis using the SPSS 26.0 program. 
The results showed that probability as measured by Return on Assets (ROA) had a negative and significant effect on practice income smoothing, Leverage Ratio, Dividend Payout Ratio, Cash Holding had a positive and significant on practice income smoothing, while Firm Size had a no effect on practice income smoothing
date: 2020-08-04
date_type: published
pages: 118
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: Fakultas Ekonomi dan Bisnis Islam
thesis_type: skripsi
thesis_name: other
citation:   Fitriana Dwi Minarti, NIM.: 16840055  (2020) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI INDEX SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2016-2018.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/42637/1/16840055_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/42637/2/16840055_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf