LAY, JENNY ALTANY LESTARI (2017) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Income smoothing is one way to decrease earnings fluctuation. Some factors affect income smoothing indicated are firm size, profitability and leverage. The purpose of this study is to determine the effect of firm size, profitability and leverage on income smoothing. Samples were 70 companies listed in Bursa Efek Indonesia that have been selected through some criteria. The variables in this study were analyzed using SPSS with logistic regression testing. The results showed that firm size has no effect on income smoothing. Profitability negatively affect income smoothing and leverage positivelyaffect on income smoothing. Keywords : Income smoothing, firm size, profitability, leverage.
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
Divisions: | Bachelor of Accountancy |
Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
Date Deposited: | 20 Oct 2017 06:52 |
Last Modified: | 20 Oct 2017 06:52 |
URI: | http://eprints.perbanas.ac.id/id/eprint/2775 |
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