PENGARUH PROFITABILITAS, RISIKO KEUANGAN, NILAI PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING)PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2008-2011

PRAYUDI, DIMAS and Daud, ROCHMAWATI (2013) PENGARUH PROFITABILITAS, RISIKO KEUANGAN, NILAI PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING)PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2008-2011. Undergraduate thesis, Sriwijaya University.

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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 companies 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. These result indicate that the factors of profitability , financial leverage, firm value, managerial ownership and public ownership variables has effect on the practice of simultaneously income smoothing. However, partial only factor firm value has positive significant influence to income smoothing. While the profitability , financial leverage, managerial ownership and public ownership variables did not have significant influence to income smoothing.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: profitability, financial leverage, firm value, managerial ownership and public ownership
Subjects: H Social Sciences > HG Finance > HG1655 Acceptances
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 15 Jan 2021 04:33
Last Modified: 15 Jan 2021 04:33
URI: http://repository.unsri.ac.id/id/eprint/40249

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