Hariyanti, Cicik (2019) Pengaruh Penyebaran Kepemilikan, Ukuran Perusahaan, Corporate Social Responsibility (CSR) Terhadap Income Smoothing Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017. Undergraduate thesis, Universitas Darma Cendika Fakultas Ekonomi.
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Abstract
The research aims to examine the effect of the ownership spread, company size and corporate social responsibility towards income smoothing. The population of this study is banking companies listed on the Indonesia Stock Exchange (IDX). The sampling method used was purposive sampling. The sample studied was 100 consisting of 25 banking companies listed on the Indonesia Stock Exchange with an observation period of 4 years (2014-2017). The data analysis technique uses the classical assumption test method: normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis test, and hypothesis test: partial test (t test), determination coefficient analysis test (R2), and simultaneous test (F test). The results of this study partially show that the ownership spread, company size, and corporate social responsibility does not have a significant effect on income smoothing, meaning the smaller the ownership spread, the smaller the size of income smoothing and the greater the income smoothing because corporate social responsibility is positive feedback that should be done by the company. Simultaneously, these three variables do not have a significant effect on income smoothing.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | ownership spread, company size, corporate social responsibility, income smoothing | ||||||||
| Subjects: | H Social Sciences > HG Finance | ||||||||
| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Bagian Pengolahan | ||||||||
| Date Deposited: | 15 Jun 2020 11:02 | ||||||||
| Last Modified: | 10 Nov 2022 07:46 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/239 |
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