FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

KURNIAWAN, MUKHLAS DEDDY (2012) FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP 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 general form of earnings management, manager increase or decrease income to decrease the fluctuation. Income smoothing also cover not reporting in part of income on current period with creating reserve or “bank” of income and then reporting this income when the period is bad. This research is designed to determine affecting of firm size, leverage, net profit margin, and profitability in a income smoothing practics. Income smoothing can be measured with reflection discretionary accrual and non-discretionary accrual. Discretionary accruals are accrual which can change appropriate with management policy, example : consideration determined about economic life of fix assets or determined depretiation method selection. Non-diskretionary accruals are accrual which can change not because management policy, example : major changes in receivable account because of significant additional sales. This research using logistic regression. The results of research indicated that firm size prove to have influence on income smoothing. Whereas financial leverage, net profit margin, and profitability did not prove to have affecting on income smoothing. Keywords : income smoothing, firm size, leverage, net profit margin, profitability, logistic regression

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: 06 Jul 2018 02:23
Last Modified: 06 Jul 2018 02:23
URI: http://eprints.perbanas.ac.id/id/eprint/3285

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