JELITA, SHERLY (2012) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA YANG DILAKUKAN OLEH PERUSAHAAN MANUFAKTUR BURSA EFEK INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The aimed of this study was to examine the influence of company’s characterictics toward income smoothing practice among listed companies in Indonesia Stock The factors being examined were size of the company, return on assets,and company’s financial leverage ratios. Index Eckel is used to determine the income smoothing practice.. The study was using 23 companies listed in Indonesia Stock Exchange, with a period between 2008-2010. The research tested hypotheses by using Binary Logistic analysis model. The first hypothesis was used to examine the influence of size of the company to income smoothing. The second hypothesis was used to examine the influence of return on asset to income smoothing. The third hypothesis was used to examine the influence of company’s operating leverage ratios to income smoothing. The result of this study showed that some of the listed companies at Indonesia Stock Exchange were committed to income smoothing practice. Binary Logistik test showed that size of the company, return on assets ,and company’s financial leverageratios did not have significant influence to income smoothing
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 12 154 |
| Call Number: | SE/32/12/154 |
| NIM/NIDN Creators: | 43208010-345 |
| Uncontrolled Keywords: | size of the company, return on assets, companys financial leverage ratios, income smoothing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 15 May 2012 14:32 |
| Last Modified: | 12 Nov 2025 02:39 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/37832 |
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