Pengaruh Besaran Perusahaan, Net Profit Margin, Operating Profit Margin, dan Return on Asset terhadap Praktik Perataan Laba (Studi Empirik pada Entitas yang Tergabung dalam Bursa Efek Indonesia Periode 2006-2009)
Daftar Isi:
- The objective of this research is to know the influence of Magnitude of Company, Net Profit Margin, Operating Profit Margin, and Return on Asset on income smoothing both simultaneously or partially. This study uses the method of hypothesis testing. Samples used in this research are 40 companies for four years from 2006 until 2009. The data are analyzed by using a logistic regression model. Results of Eckel index calculation show that 10 companies that do the practice of income smoothing. The result of this research both simultaneously and partially shows that Magnitude of Company, Net Profit Margin, Operating Profit Margin, and Return on Asset do not have significant influence on income smoothing.