The effect of good corporate governance, dividend policy and company size toward income smoothing on LQ45 companies listed in Indonesia Stock Exchange

Tannia, Jessica (2021) The effect of good corporate governance, dividend policy and company size toward income smoothing on LQ45 companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

As the economy and technology have developed fast in this era, every business is trying to adapt and compete with each other. This caused the company to attempt to present a good performance. However, good performance will not always base on the reality where the management can manipulate the company’s financial statement. This leads the writer to conduct research related to income smoothing. The purpose of this final paper is to explain the factors which are good corporate governance that proxy by institutional ownership and managerial ownership, dividend policy and company size that might effect on income smoothing on LQ45 Companies listed in Indonesia Stock Exchange from the period 2015 to 2019. Under this final paper, the writer is using the purposive sampling method on selecting the sample which results in 9 companies and having 45 research samples as the period chosen is five years. The data analysis technique is done by binary logistic regression as the independent variable is a dummy variable. The data is to proceed with the SPSS 26. The research result shows that institutional ownership, managerial ownership, dividend policy and company size partially does not give a significant influence on income smoothing. On the other hand, institutional ownership, managerial ownership, dividend policy and company size simultaneously give a significant influence on income smoothing./ Di masa sekarang, ekonomi dan teknologi di dunia telah berkembang sangat pesat sehingga setiap bisnis berusaha untuk beradaptasi dan bersaing satu sama lain. Hal ini menyebabkan perusahaan berupaya untuk menunjukkan kinerja yang baik. Namun, kinerja yang baik tidak selalu didasarkan pada kenyataan dimana manajemen dapat memanipulasi laporan keuangan. Hal ini mengarahkan penulis untuk melakukan penelitian yang berkaitan dengan perataan laba. Tujuan dari penelitian ini adalah untuk menjelaskan faktor-faktor antara lain tata kelola perusahaan yang baik yang diwakili oleh kepemilikan institusional dan kepemilikan manajerial, kebijakan dividen dan ukuran perusahaan yang mungkin berpengaruh terhadap perataan laba pada Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia dari periode 2015 sampai 2019. Di dalam penelitian ini, penulis menggunakan metode purposive sampling dalam memilih sampel yang menghasilkan 9 perusahaan dan memiliki 45 sampel penelitian karena periode yang dipilih adalah lima tahun. Teknik analisis data dilakukan dengan regresi logistik biner karena variabel independennya adalah variabel dummy. Data penelitian diproses menggunakan SPSS 26. Hasil penelitian menunjukkan bahwa kepemilikan institusional, kepemilikan manajerial, kebijakan dividen dan ukuran perusahaan secara parsial tidak berpengaruh terhadap perataan laba. Pada sisi lainnya, kepemilikan institusional, kepemilikan manajerial, kebijakan dividen dan ukuran perusahaan secara simultan berpengaruh terhadap perataan laba.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Tannia, JessicaNIM03012170029jessica99tannia@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorMartok, YenniNIDN0130048101yenni.martok@uph.edu
Uncontrolled Keywords: good corporate governance; dividend policy; company size; income smoothing
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 11916 not found.
Date Deposited: 10 Aug 2021 03:44
Last Modified: 12 Jan 2022 10:38
URI: http://repository.uph.edu/id/eprint/41348

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