Putri, Rahmasita Pinanti (2017) Pengaruh Return On Asset, Debt To Total Asset, Dan Ukuran Perusahaan Terhadap Praktik Perataan Laba: Studi Empiris Pada Perusahaan Food And Beverages Yang Terdaftar Di BEI. S1 thesis, STIE Indonesia Banking School.
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Abstract
This study aims to analyze the factors that affect income smoothing practice in Indonesia, especiall in food and beverages company. The examined factors on this research are return on asset, debt to total asset, and company size. This study takes sample from 14 food and beverages company existed in Indonesia in the period of 2011-2015 which were listed on the Indonesia Stock Exchange. The data were collected from food and beverages financial statement for the period of 2011 untul 2015 and also from www.idx.co.id website. Data collection used a puposive sampling method conducted on food and beverages companies listed on the Indonesia Stock Exchange. From this method, we have collected 60 observation from 14 food and beverages company/5 years. Eckel index used to measure income smoothing practice. The variables used in this study are return on asset, debt to total asset, and company size. Multiple regression test is used to identify factors that affect smoothing income. The result of this research showed that some of the listed food and beverages companies at Indonesia Stock Exchange committed income smoothing practices. Multiple regression showed that return on asset and company firm affect income smoothing, and debt to total asset did not affect the income smoothing. Keywords: income smoothing, return on asset, debt to total asset, company sizde.
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Ms Dyta Medina |
| Date Deposited: | 30 Jul 2020 04:28 |
| Last Modified: | 28 Aug 2020 04:51 |
| URI: | http://repository.ibs.ac.id/id/eprint/564 |
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