ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (INCOME SMOOTHING) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2006-2010)

AMANZA, Arya Hagaganta and RAHARDJO, Shiddiq Nur (2012) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (INCOME SMOOTHING) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2006-2010). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The aim of this study to examine the influence of profitability, financial leverage, size of the company, and managerial ownership toward income smoothing practice among manufacture companies listed at Indonesia Stock Exchange. Discretionary accrual with modified jones is used to determine the income smoothing practice. The study was using 61 manufacture company listed in Indonesia Stock Exchange, with a period between 2006-2010. The hypothesis were tested using multiple regression to examine the influence of profitability, financial leverage, size of the company, and managerial ownership type toward income smoothing practice. The result of this study showed that financial leverage has positive significant influence to income smoothing, size of the company has negative significant influence to income smoothing. While the profitability and managerial ownership variables did not have significant influence to income smoothing.

Item Type:Thesis (Undergraduate)
Additional Information:profitability, financial leverage, size of the company, and managerial ownership
Uncontrolled Keywords:profitability, financial leverage, size of the company, and managerial ownership
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35703
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 Jun 2012 09:54
Last Modified:29 Jun 2012 09:54

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