Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan Dan Struktur Kepemilikan Terhadap Praktik Peralatan Laba (Income Smoothing) Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2008-2011
| Main Authors: | Dimas Prayudi, Dimas, Rochmawati , Daud |
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| Format: | Article PeerReviewed application/pdf |
| Terbitan: |
Universitas IBA
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| Subjects: | |
| Online Access: |
http://eprints.unsri.ac.id/3060/1/pengaruh_profitabilitas_resiko_kerja.pdf http://eprints.unsri.ac.id/3060/ |
Daftar Isi:
- The aim of this study to examine the influence of profitability, financial leverage, firm value, managerial ownership and public ownership toward income smoothing practice among manufacture companies listed at indonesia stock exchange. Index eckel jones is used to determine the income smoothing practice. The study was using 60 manufacture company listed in Indonesia stock exchange, with a period between 2008-2011. The hypothesis were tested using logistic regression to examine the influence of profitability, financial leverage, firm value, managerial ownership and public ownership type toward income smoothing practice. The result of this study showed that firm value has positive significant influence to income smoothing. while the profitability, financial leverage, managerial ownership variables did not have significant influence to income smoothing.