ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN EARNING PER SHARE TERHADAP PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN SEKTOR INDUSTRI OTOMOTIF YANG TERDAFTAR DI BEI

HUTAHAEAN, WENDY R. (2014) ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN EARNING PER SHARE TERHADAP PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN SEKTOR INDUSTRI OTOMOTIF YANG TERDAFTAR DI BEI. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aim of this study to exa mine the influence of size of the company, profitability and price of shares toward income smoothing practice in the otomotif company listed at Indonesia Stock Exchange. Eckel Index is used to determine the income smoothing practice. The study was using 9 otomotif company listed in Indonesia Stock Exchange, with period between 2009 – 2012. This research uses multiple linear regression model through several stages of testing. Phases of testing begins with assuming classical test which includes testing multikolonieritas, autocorrelation and heterokedastisitas, then proceed with hypothesis test that includes the F test, T test, and koefisien test determination (R2). The result of the study showed that profitability has significant influence to income smoothing. Size of the company and price of shares did not have significant influence to income smoothing. Keywords : size of the company, profitability and price of shares.

Item Type:	Thesis (S1)
NIM/NIDN Creators:	43211110132
Uncontrolled Keywords:	size of the company, profitability and price of shares.
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.3 Bibliographic Analysis and Control/Bibliografi Analisis dan Kontrol Perpustakaan 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.4 Subject Analysis and Control/Subjek Analisis dan Kontrol Perpustakaan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	LUTHFIAH RAISYA ARDANI
Date Deposited:	21 Sep 2022 11:39
Last Modified:	08 Apr 2026 04:31
URI:	http://repository.mercubuana.ac.id/id/eprint/69385

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