PENGARUH SMOOTHNESS LABA TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) TAHUN 2005 - 2010

YANDIARTI, RIANI (2013) PENGARUH SMOOTHNESS LABA TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) TAHUN 2005 - 2010. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study was to determine empirically the effect of earnings smoothness toward corporate performance. Performance of the companies used in this study are based on two indicators of the company's operating performance (ROA) and market performance (Tobin's Q). In addition to earnings smoothness as the independent variable and firm performance as the dependent variable, this study also uses the control variable leverage and size. The sample used in this study based on the criteria of sampling as many as 96 companies manufacturing in Indonesia Stock Exchange during the years 2005-2010 so that the number of data samples 576. The data used in this study were obtained from the financial statements of companies listed on the Indonesia Stock Exchange. According to anova F test in linear regression show that models of regression can be used to predict the company's operational performance (ROA) and market performance (Tobin's Q). While the results of the anova t test in linear regression showed that earnings smoothness significantly influence the market performance (Tobin's Q). However, earnings smoothness are not significant effect on the company's operating performance (ROA). Control variables are leverage and size results show the opposite of the independent variable smoothness profit, that significantly influence the company's operational performance (ROA) but not significantly with market performance (Tobin's Q). Keywords : Earning Smoothness, ROA, Tobin’s Q.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 20 Jun 2017 05:50
Last Modified: 20 Jun 2017 05:50
URI: http://eprints.perbanas.ac.id/id/eprint/1422

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