FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERNYATAAN LABA PADA PERUSAHAAN DI BURSA EFEK INDONESIA

SIMANJUNTAK , Samuel Christian and HADIPRAJITNO , P Basuki (2011) FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERNYATAAN LABA PADA PERUSAHAAN DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Diponegoro.

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Abstract

This study aims to provide empirical evidence about the size of the company, profitability, leverage of the company and the type of effort in influencing practice income smoothing by testing each variable. Using this research, you know what factors most affect practice income smoothing. The object of research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2006 to 2009 that have positive earnings, and enrolled in a row during the observation period. The method used in the selection of objects in this study was purposive sampling. Analytical model used in this study is to model logistic regression analysis performed with the aid of a computer version of SPSS 13.0 for Windows. The results of this study show that the size of the firm's profitability, leverage, and the type of business were significantly influence the dependent variable (practice income smoothing). n addition, the results showed no significant effect between the type of effort in influencing the practice of income smoothing

Item Type:Thesis (Undergraduate)
Additional Information:size of the company, profitability, leverage of the company, and the type of business
Uncontrolled Keywords:size of the company, profitability, leverage of the company, and the type of business
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:29810
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:12 Oct 2011 09:59
Last Modified:12 Oct 2011 09:59

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