PENGARUH LIKUIDITAS, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN PERATAAN LABA (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017 – 2019)

JURNAL AKUNTANSI DAN PAJAK

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Title PENGARUH LIKUIDITAS, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN PERATAAN LABA (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017 – 2019)
 
Creator Wicaksono, Filipus
Kristiyanti, LMS
Rukmini, Rukmini
 
Subject

 
Description The research purpose were determined the effect of liquidity, profitability, financial leverage both simultaneously and individualy on incoming smooting in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research used a quantitative approach. The data analysis method used multiple linear regression using SPSS test equipment. Hypothetical testing methods used t test, F test, and determination coefficient (R2). Based on the data analysis, can be concluded that 1) liquidity, profitability, and financial leverage simultaneously have a significant effect on the incoming smooting in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2019; 2) liquidity and profitability has not significant effect on incoming smooting in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019; 3) financial leverage significantly affects the incoming smooting in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019; and 4) the ability of independent variables consisting of variable liquidity, profitability, and financial leverage to determine incoming smooting is 71.3%, the remaining 28.7% was explained by other factors not described in the regression model.

Keywords: liquidity, profitability, financial leverage, profit leveling
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-27
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2809
10.29040/jap.v22i1.2809
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2809/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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