{"data":{"id":659,"url":"https:\/\/repo.xbbh.net\/items\/659","status":"published","type":"thesis","title":"PENGARUH PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP PERATAAN LABA\n\n(Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di LQ45 tahun 2013-2017)","title_alt":null,"abstract":"Penelitian  ini  bertujuan utuk  mengetahui  bagaimana pengaruh  profitabilitas  dan  risiko keuangan terhadap perataan laba pada perusahaan perbankan yang terdaftar di LQ45 tahun\n2013-2017. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan analisis regresi data panel. Data penelitian ini menggunakan data sekunder yang meliputi laporan tahunan perbankan yang terdaftar di LQ45 tahun 2013-\n2017 yang berjumlah 5 perusahaan. Hasil penelitian diperoleh bahwa secara parsial profitabilitas berpengaruh positif dan signifikan terhadap perataan laba, sedangkan Risiko keuangan berpengaruh negatife dan tidak signifikan terhadap perataan laba. Namun secara simultan  pengaruh  profitabilitas  dan  Risiko  keuangan  tidak  berpengaruh  signifikan terhadap perataan laba dengan besar presentase variasi nilai  yang bisa dijelaskan dari variabel tersebut yaitu 20.56% sedangkan sisanya dipengaruhi oleh variabel lain yang tidak diteliti dalam dipenelitian ini.","abstract_alt":null,"creators":[{"role":"author","family_name":"PAMIKATSIH","given_name":"ELIS","orcid":null,"national_id":"A1021511RB5106"},{"role":"advisor","family_name":"Sukiati","given_name":"Wiwin","orcid":null,"national_id":null}],"year":2019,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kata Kunci : Profitabilitas","Risiko Keuangan dan Perataan Laba."],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"PAMIKATSIH, ELIS (2019) PENGARUH PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP PERATAAN LABA\n\n(Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di LQ45 tahun 2013-2017). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"daftar_pustaka.pdf","section":"bibliography","mime_type":"application\/pdf","size":65186,"sha256":"fda0856ef6d99e38bfcca71a9a062eaba023bef1de84398c0672189b2765d91b","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/659\/files\/3258\/daftar_pustaka.pdf"},{"name":"LEMBAR_PENGESAHAN_DAN_PERNYATAAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":444174,"sha256":"14309eb64eba250458f9ba44bfbccc98a61fa8935915dcedd4c18baa4c0c51f8","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/659\/files\/3259\/LEMBAR_PENGESAHAN_DAN_PERNYATAAN.pdf"},{"name":"lembar_awal_daftar_pustaka.pdf","section":"bibliography","mime_type":"application\/pdf","size":62588,"sha256":"08f1be5526d9af954e65151754c968ad592070ccc7c93cba759820438435851f","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/659\/files\/3260\/lembar_awal_daftar_pustaka.pdf"},{"name":"LAMPIRAN.pdf","section":"appendix","mime_type":"application\/pdf","size":157655,"sha256":"c6f06d08211222b3a0e431e463e76e4f3057d02c913f7e7a5a76d4af23f7d7f8","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/659\/files\/3261\/LAMPIRAN.pdf"}],"published_at":"2020-07-14T03:09:32+00:00","updated_at":"2026-10-31T06:36:47+00:00"}}