PENGARUH HARGA SAHAM, PER, PBV, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP PERATAAN LABA (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2012-2016)
| Main Author: | Ariskawati, Ariza |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38733/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38733/2/BAB%20I.pdf http://eprints.umm.ac.id/38733/3/BAB%20II.pdf http://eprints.umm.ac.id/38733/4/BAB%20III.pdf http://eprints.umm.ac.id/38733/5/BAB%20IV.pdf http://eprints.umm.ac.id/38733/6/BAB%20V.pdf http://eprints.umm.ac.id/38733/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38733/ |
Daftar Isi:
- This study aimed to obtain evidence about the influence of stock price, price earning ratio (PER), price to book value (PBV), independent commissioners, and audit committees on income smoothing. The population of this research was mining company listed in Indonesia Exchange Stock (ISX) 2012-2016. The sample of this research using purposive sampling method. There were 9 companies which fulfilled criterion as the research sample. For the method of data analysis used is multiple linear regression analysis. The results showed that stock price, price earning ratio (PER), and audit committees had a significant influence on the income smoothing. Meanwhile, price to book value (PBV) and independent commissioners had no significant influence on the income smoothing.