PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, OPERATING PROFIT MARGIN (OPM) DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK PERATAAN LABA
| Main Author: | BUANA, TIRTA |
|---|---|
| Format: | Bachelors NonPeerReviewed application/pdf |
| Terbitan: |
, 2014
|
| Subjects: | |
| Online Access: |
http://eprints.umk.ac.id/3837/1/HALAMAN_JUDUL.pdf http://eprints.umk.ac.id/3837/2/BAB_I.pdf http://eprints.umk.ac.id/3837/3/BAB_II.pdf http://eprints.umk.ac.id/3837/4/BAB_III.pdf http://eprints.umk.ac.id/3837/5/BAB_IV.pdf http://eprints.umk.ac.id/3837/6/BAB_V.pdf http://eprints.umk.ac.id/3837/7/DAFTAR_PUSTAKA.pdf http://eprints.umk.ac.id/3837/8/LAMPIRAN.pdf http://eprints.umk.ac.id http://eprints.umk.ac.id/3837/ |
Daftar Isi:
- The income smoothing is a common practice which has been done by managers to reduce benefit fluctuations changes that are expected to have a useful effect for the performance evaluation of the management. This study was conducted to analyze or examine the influence of profitability, company size, operating profit margin (OPM) and financial leverage on the income smoothing in companies which are listed on BEI. The separation between the companies that do the income smoothing and the companies that don’t do that by using eckel index on manufacturing companies which are listed in BEI. The research samples are 20 companies with sub-sample of 100 financial statements. Observations have been made during the five years in 2009-2014. Hypothesis testing uses binomial logistic regression analysis model to examine the effect of profitability, company size, operating profit margin (OPM) and financial leverage on the income smoothing. The study results showed that the operating profit margin (OPM) had positive effect on the income smoothing. Profitability, company size and financial leverage didn’t influence on the income smoothing.