ANALISIS PERATAAN LABA SEBAGAI DASAR KEPUTUSAN INVESTASI BAGI INVESTOR (STUDI KEUANGAN PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN)

Fatimah, Febi (2019) ANALISIS PERATAAN LABA SEBAGAI DASAR KEPUTUSAN INVESTASI BAGI INVESTOR (STUDI KEUANGAN PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Food and beverage industry has a rapid growth of opportunity as it gained increment in 2015, 2016, and 2017 respectively 7.54%, 8.46%, and 9.23%. Food and beverage company shows good prospect for investors to invest. Such condition becomes an opportunity for management to make good corporate image through financial statement, yet fraud on financial statement is found to be committed by some management in terms of income smoothing practice. Therefore, the research was aimed at analyzing income smoothing practice at food and beverages companies registered in Indonesia Stock Exchange from 2014 to 2016. The research method applied was quantitative descriptive. Population of the research were food and beverage companies registered in Indonesia Stock Exchange from 2014 to 2016. The technique of sampling applied was purposive sampling method, a technique of taking the desired company sample from the total available population. The data was acquired from www.idx.co.id in terms of financial statement which had been audited for public companies registered in Indonesia Stock Exchange, precisely food and beverage companies in 2014,2015, and 2016. Literature review was conducted by studying books, journals, references and other sources relevant with the research problem. In order to calculate income smoothing, eckel index formula was applied. The result of the research shows that 3 companies are commited for income smoothing, while 7 others are not.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Eckel Index, Income Smoothing, Investor
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ilmu Sosial > Administrasi Bisnis
Depositing User: Perpus ID UMMI
Date Deposited: 18 Nov 2019 06:58
Last Modified: 18 Nov 2019 06:58
URI: http://eprints.ummi.ac.id/id/eprint/1070

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