TINJAUAN ATAS PENGARUH MULTINATIONALITY, FINANCIAL DISTRESS DAN INCOME SMOOTHING TERHADAP THIN CAPITALIZATION DENGAN FIRM VALUE SEBAGAI PEMODERASI

Monika, Ruva’i Ananda (2022) TINJAUAN ATAS PENGARUH MULTINATIONALITY, FINANCIAL DISTRESS DAN INCOME SMOOTHING TERHADAP THIN CAPITALIZATION DENGAN FIRM VALUE SEBAGAI PEMODERASI. KTTA thesis, Politeknik Keuangan Negara STAN.

[img] Text (Cover)
01. Cover_Ruva'i Ananda Monika_1302191352.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (269kB)
[img] Text (Abstrak)
02. Abstrak_Ruva'i Ananda Monika_1302191352.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (280kB)
[img] Text (Daftar Isi)
03. Daftar Isi_Ruva'i Ananda Monika_1302191352.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (448kB)
[img] Text (Bab I)
05. Bab I_Ruva'i Ananda Monika_1302191352.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (3MB)
[img] Text (Bab II)
06. Bab II_Ruva'i Ananda Monika_1302191352.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (5MB)
[img] Text (Bab III)
07. Bab III_Ruva'i Ananda Monika_1302191352.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (8MB)
[img] Text (Bab IV)
08. Bab IV_Ruva'i Ananda Monika_1302191352.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (872kB)
[img] Text (Daftar Pustaka)
09. Daftar Pustaka__Ruva'i Ananda Monika_1302191352.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengkaji faktor-faktor penentu praktik kapitalisasi tipis pada perusahaan yang terdaftar di Kompas100 di Indonesia. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Kompas100 dari tahun 2019 hingga 2021. Penelitian ini menggunakan teknik purposive sampling untuk menentukan sampel. Dari teknik tersebut diperoleh 222 sampel. Teknik analisis hipotesis dalam penelitian ini menggunakan metode Ordinary Least Square (OLS). Hasil penelitian menunjukkan bahwa financial distress dan income smoothing berpengaruh positif terhadap praktik thin capitalization. Sementara itu, multinationality berpengaruh negatif terhadap praktik thin capitalization dan firm value berpengaruh negatif antara income smoothing dan thin capitalization. Kata kunci: kapitalisasi tipis, multinasional, faktor-faktor thin capitalization ABSTRACT This research aims to review the determinants of thin capitalization practices on companies that listed at Kompas100 in Indonesia. The population of this study consists of all companies that listed at Kompas100 from 2019 to 2021. This study uses purposive sampling technique in order to determine sample. From that technique, it is obtained 222 samples. The hypothesis analysis technique in this study uses the Ordinary Least Square (OLS) method. The results show that financial distress and income smoothing has a positive effect on the practice of thin capitalization. Meanwhile, the multinationality has negative effect on the practice of thin capitalization and firm value has negative effect between income smoothing thin capitalization . Keywords: thin capitalization, multinationality, financial distress, income smoothing, firm value

Item Type: Thesis (KTTA)
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting
PKN STAN Subject Area > Akuntansi Keuangan
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 29 Sep 2025 03:25
Last Modified: 29 Sep 2025 03:25
URI: http://eprints.pknstan.ac.id/id/eprint/2780

Actions (login required)

View Item View Item