Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Leverage Dan Komite Audit Terhadap Praktik Perataan Laba Pada Perusahaan Perbankan Yang Listed Di Bursa Efek Indonesia Periode 2011- 2013

Rismaya, Riri (2015) Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Leverage Dan Komite Audit Terhadap Praktik Perataan Laba Pada Perusahaan Perbankan Yang Listed Di Bursa Efek Indonesia Periode 2011- 2013. Other thesis, STIE Indonesia Banking School.

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Abstract

Thisstudyaimedtoexamine:1)theeffectofprofitabilityonincomesmoothing.2)Effectoffirm sizeonincomesmoothing.3)Effectoffinancial laverageonincomesmoothing.4)Theeffectofaudit committeeonincomesmoothing.Income smoothing isthe way management used to reduce fluctuations in reported to be consistent with the desiredtarget either artificially through accounting methods as well as in real through thetransaction Thetypeofresearchiscausative.ThepopulationinthisstudyisabankingcompanylistedontheIndonesiaStockExchange.Sampleselectionpurposivesamplingmethod.EckelIndexisusedtomeasuretheincomesmoothing.Dataanalysiswithmultiple linear regression analysisandt-testtoseetheeffectofprofitability,firmsize,financial laverage,financial laverageandaudit committetheincomesmoothingactiononthebankingcompanieslistedinIndonesiaStockExchange.The results is firmsize is only factor that does affect income smoothing practices and profitability, financiallaverage and audit committe does not affect income smooting practices Keyword : Income smooting, Profitability, Financial laverage, Firm sizeand Audit committe.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 25 Sep 2020 03:32
Last Modified: 25 Sep 2020 03:32
URI: http://repository.ibs.ac.id/id/eprint/1320

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