FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTING STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK TAHUN 2011-2013

BUDIANSYAH, AFAN (2015) FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTING STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK TAHUN 2011-2013. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Income Smoothing is an attempt by management to suppress variations in income to the extent they are allowed by the accounting principles applicable. The aim of the study was to examine the profitability, financial leverage, firm size, and value company to manufacture companies listed on the stock exchange Indonesia 2011-2013. The dependent variable in this study is the Income Smoothing, while the dependent variables used are profitability, financial leverage, firm size, and value of company. The data used in this study is a secondary data from annual report published by the Indonesia stock exchange during the period 2011-2013. The sample was a much as 65 companies with a total of 193 data. This hypothesis has been put forward tested using berganda regression analysis. This result show that profitability significant effect of Income Smoothing, while financial leverage, firm size, and value of companies not significant of Income Smoothing. Keyword : Income Smoothing, Profitability, Financial Leverage, Size Firm, Value Of Company.

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: 27 Feb 2017 06:32
Last Modified: 27 Feb 2017 06:32
URI: http://eprints.perbanas.ac.id/id/eprint/574

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