ANALISIS FAKTOR-FAKTOR YANG MEMEPENGARUHI PERATAAN LABA (INCOME SMOOTHING)

SETYANINGTYAS, Ina and HADIPRAJITNO, P Basuki (2014) ANALISIS FAKTOR-FAKTOR YANG MEMEPENGARUHI PERATAAN LABA (INCOME SMOOTHING). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The aim of this study to examine the influence of firm size, debt to equity ratio, industry sectors, operating leverage, and profitability toward income smoothing practice among manufacture listed at Indonesia Stock Exchange within a period of three years with the selection method of purposive judgement sampling. Income smoothing is a management effort to reduce the variation in the number of reported earnings to match the desired target by manipulating earnings through accounting methods or through transactions. Statistical analysis used in this study was to statistically test using descriptive statistics and logistic regression models through multivariate testing. Eckel index used to classify companies that do or do not practice income smoothing. The result of this research showed that industry sectors influence the probability of income smoothing. But firm size, debt to equity ratio, operating leverage, and profitability do not influence the probability of income smoothing

Item Type:Thesis (Undergraduate)
Additional Information:income smoothing, firm size, debt to equity ratio, industry sectors, operating leverage, profitability
Uncontrolled Keywords:income smoothing, firm size, debt to equity ratio, industry sectors, operating leverage, profitability
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43049
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:07 May 2014 09:47
Last Modified:07 May 2014 09:47

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