ANALISIS PENGARUH UKURAN PERUSAHAAN , LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN PUBLIK TERHADAP HARGA SAHAM DENGAN PRAKTIK INCOME SMOOTHING SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

SAWITRI, SISKA DEWI (2020) ANALISIS PENGARUH UKURAN PERUSAHAAN , LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN PUBLIK TERHADAP HARGA SAHAM DENGAN PRAKTIK INCOME SMOOTHING SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Skripsi thesis, Fakultas Ekonomi & Bisnis.

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Abstract

This study aims to analyze the effect of firm size, leverage, institutional ownership, and public ownership on stock price with income smoothing practices as an intervening variable in the trade, service, and investment sector companies. The study used purposive sampling method in order to collect the sample. Based on criteria, there were 64 companies that matched with the sample. The analytical technique used in this study was path analisys. The result of path analisys showed that stock price without income smoothing practices as an intervening variable was affects by firm size, debt to equity ratio, and institutional ownership. Meanwhile, the public ownership variable have to go through the practice of income smoothing as an intervening variable so that it affects stock price. The multiple correlation results of equation 2 states that the relationship between the variables of firm size, der, institutional ownership and public ownership through income smoothing practices has a sufficient relationship to the variable stock price. The results of the determination of equation 2 state that the influence between the variables of firm size, der, institutional ownership, public ownership through income smoothing practices on stock prices is 25.8%. While the remaining 74.2% is influenced by other variables not included in this study. Simultaneous test (F test) results of equation 2 states that the variable company size, debt to equity ratio, institutional ownership, public ownership, and income smoothing practices together have no effect on stock prices. The results of the partial test (T test) of equation 2 states that the variables of firm size, der, institutional ownership, public ownership, and income smoothing practice do not partially affect stock prices.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: firm size, leverage, institutional ownership, public ownership, income smoothing practices, stock price, Ukuran Perusahaan, Leverage, Kepemilikan Institusional, Kepemilikan Publik, Praktik Income Smoothing, Harga Saham.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Depositing User: S.IP., MA Dwi Cahyo Prasetyo
Date Deposited: 18 Jan 2021 01:54
Last Modified: 18 Jan 2021 01:54
URI: http://repository.unmuhpnk.ac.id/id/eprint/1259

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