FAKTOR - FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

DESNASARI, CHIKA AYU (2013) FAKTOR - FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Income smoothing is a form of earnings management that doing by manager to reduce fluctuations in earnings, so that the expected performance of the company will look nicer and investors will be easier to predict future earnings. This study aimed to determine empirically the effect of firm size, profitability, financial leverage, and stock prices to income smoothing. To profitability use two indicator are return on asset and net profit margin. Income smoothing can be measured by using an index Eckel to find a company that do perform income smoothing or not perform income smoothing. The sample used in this study is a manufacturing company listed on the Indonesian Stock Exchange during 2005 to 2010. The sample in this study using purposive sampling. The number of samples obtained by 31 companies. This study used multiple linear regression test. The results of this study indicate that firm size, profitability, financial leverage, and stock prices have no effect on income smoothing. Keywords : Income Smoothing, Firm Size, Profitability, and Eckel Index.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ULFA KURNIA SARI
Date Deposited: 15 May 2017 10:00
Last Modified: 15 May 2017 10:00
URI: http://eprints.perbanas.ac.id/id/eprint/1266

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