PENGARUH HARGA SAHAM, UKURAN PERUSAHAAN, RASIO PROFITABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- Dhea Yasanetha, 2013; The Effect of Stock Price, Company Size, Profitability Ratios, and Managerial Ownership of Income Smoothing In Manufacturing Company Registered In Indonesia Stock Exchange. Thesis. Department of Accounting Faculty of Economics, State University of Jakarta. This study aims to examine some of the factors that affect the income smoothing that occurs in companies listed on the Indonesia Stock Exchange in 2011 and 2012. These factors include stock quotes, company size, profitability ratios, and managerial ownership. The sample used in this study is a company in the manufacturing sector. Data collection techniques using purposive sampling method to determine the study sample and acquired 46 companies are used as a sample. Multiple linear regression model and descriptive statistics used for data analysis. Research results show that the stock price, firm size, profitability ratios, and managerial ownership jointly affect the income smoothing. However, the individual variables that influence the income smoothing only company size. The coefficient of determination (R2) shows the number 0.397 which indicates that the model is able to explain the effect of independent variables on the dependent variable by 39.7%. Keywords: Stock Price, Company Size, Profitability Ratios, Managerial Ownership and Income Smoothing.