PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA

KUSUMO, RICKY CAHYO (2016) PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Income smoothing is the business of an enterpriseed to reduced fluctuation’s in earnings reported in the financial statements the orsders goes a achieved in desiredde levels the profitys. This study aims to examine the factors that influence income smoothing. The population in this study is all manufacture companys. The sampling method used was purposive sampling. Samples were selected by 35 companies through the criteria that has been set. Based on the results of tests performed showed that institutional ownership, leverage and firm size variable has no effect on income smoothing a companies listeds in Indonesia Stock Exchange. Keywords: institutional ownership, leverage, firm size

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: 09 Jan 2018 07:38
Last Modified: 09 Jan 2018 07:38
URI: http://eprints.perbanas.ac.id/id/eprint/3073

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