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

Prayudi, Dimas Dimas and Rochmawati, Rochmawati (2013) 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. 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, 9 (2). pp. 118-137. ISSN 1858-2702

[thumbnail of pengaruh_profitabilitas_resiko_kerja_2.pdf]
Preview
Text
pengaruh_profitabilitas_resiko_kerja_2.pdf

Download (8MB) | Preview

Abstract

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.

Item Type: Article
Uncontrolled Keywords: profitability, financial leverage, firm value, managerial ownership and public ownership
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: backup admin
Date Deposited: 28 Jan 2020 02:25
Last Modified: 28 Jan 2020 02:25
URI: http://repository.unsri.ac.id/id/eprint/25198

Actions (login required)

View Item View Item