<> <http://www.w3.org/2000/01/rdf-schema#comment> "The repository administrator has not yet configured an RDF license."^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://katalog.ukdw.ac.id/id/eprint/6943> <http://purl.org/dc/terms/title> "PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, DAN KEPEMILIKAN  MANAJERIAL TERHADAP PERATAAN LABA"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/6943> <http://purl.org/ontology/bibo/abstract> "Penelitian ini bertujuan untuk menguji apakah profitabilitas, financial leverage, dan kepemilikan manajemen berpengaruh terhadap perataan laba. Perataan laba membantu meminimalkan konflik antara manajer dan pemangku kepentingan atau investor lainnya. Totalitas penelitian ini mencakup seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2019. Jumlah sampel yang diambil adalah 49 perusahaan. Ada 245 pengamatan dalam 5 tahun. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode analisis data menggunakan regresi linier berganda dengan bantuan program eviews 9. Hasil penelitian menunjukkan bahwa profitabilitas dan financial leverage berpengaruh positif dan signifikan terhadap perataan laba. Kepemilikan manajemen berpengaruh negatif dan signifikan terhadap perataan laba.  Kata kunci: profitabilitas, financial leverage, kepemilikan manajerial dan perataan laba"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/6943> <http://purl.org/dc/terms/date> "2022-03-12" .
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