Variabel-variabel yang mempengaruhi praktik perataan laba pada perusahaan manufaktur yang terdaftar di bursa efek indonesia
| Main Authors: | Chelsy, Chelsy, Lina, Lina |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Program Studi Manajemen, Fakultas Ekonomi, Universitas Kristen Maranatha
, 2013
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| Subjects: | |
| Online Access: |
http://repository.uph.edu/2743/1/B3.6_JM2013.pdf http://repository.uph.edu/2743/2/B3.6_Publication%20Agreement.pdf http://repository.uph.edu/2743/3/B3.6_JJA_Peer_Review.pdf http://repository.uph.edu/2743/ |
Daftar Isi:
- The purpose of this study is to analyze and get empirical evidence about variables affecting income smoothing practices of listed manufacturing companies in Indonesian Stock Exchange. The variables being examined were firm size, risk, profitability, operating leverage, net profit margin and public ownership structure. The study was using 28 manufacturing companies listed in Indonesian Stock Exchange, with a period between 2008-2010. This research used purposive sampling method in gathering samples. Logistic regression is used as the statistical test method. Index Eckel is used to determine the income smoothing practice. The result of this research firm size, operating leverage, and public ownership structure have influence to income smoothing whereas risk, profitability, and net profit margin did not affect income smoothing.