PENGARUH KARAKTERISTIK PERUSAHAAN, GOOD CORPORATE GOVERNANCE DAN SEKTOR INDUSTRI TERHADAP PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2005-2009)

WINDATAMA, META and Mukhtaruddin, Mukhtaruddin and Daud, Rochmawati (2011) PENGARUH KARAKTERISTIK PERUSAHAAN, GOOD CORPORATE GOVERNANCE DAN SEKTOR INDUSTRI TERHADAP PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2005-2009). Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives this research are 1) to know the injluence of characteristics of company on the practice of income smoothing 2) to know the injluence o f good corporate governance on the practice of income smoothing and 3) to know what there is have a dijference in seclor industry between companies that identified make the practice of income smoothing and unidentified make the practice of income smoothing. Characteristics of company is projected with four variables, namely the amount of company, Debt To Assets Ratio, Net Profit Margin and Return On Assets. While good corporate governance is projected with three variables, namely an independent commissioner, managerial ownership and institutional ownership. The sedor industry is a dummy variable as measured by nominal scale/categories, namely 1 for the basic industries sedor and 0 for non-basic industries sedor. Ali of independent variables in this research is the ratio data except sedor industry variable. The population in this research are all of manufaduring companies listed in Indonesia Stock Exchange in 2009 as many as 139 companies. By using the purposive judgement sampling, determined there are 74 companies that are used as research samples. From calculations using index Eckel, it can be seen that from the research samples as many as 74 companies, there are 16 companies that identified make the practice of income smoothing and 58 that unidentified make the practice of income smoothing. All data used in this research are secondary data obtained from the Indonesia Stock Exchange's official website. The data analysis tool in this research is a binary logistic regression because dependent variable in this research is a dummy variable with two categories. The data analysis technique in this research include descriptive statistical tests, dijferent test - average and test the hypothesis with logistic regression both simultaneously (enter method) or separately (backward stepwise method). From the analysis of hypothesis testing either simultaneously or separately, it can be concluded that all independent variables in this research don’t have significant injluence on income smoothing practice in manufaduring companies that listed in Indonesia Stock Exchange (2005 - 2009). This is supported by the results of dijferent test - average which indicated that there was not significant dijference from each - average independent variables between companies that identified and unidentified make the practice of income smoothing.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Income Smoothing, Agency Theory, Characteristics of Company, Good Corporate Governance, Eckel Index
Subjects:	H Social Sciences > HB Economic Theory > HB522-715 Income. Factor shares
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Furika Furika
Date Deposited:	25 Jan 2022 03:03
Last Modified:	25 Jan 2022 03:03
URI:	http://repository.unsri.ac.id/id/eprint/62238

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