Pengaruh Ukuran Perusahaan, Rasio Profitabilitas, Dan Struktur Kepemilikan Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Di BEI Periode 2005-2009

Puspita, Nindya (2011) Pengaruh Ukuran Perusahaan, Rasio Profitabilitas, Dan Struktur Kepemilikan Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Di BEI Periode 2005-2009. S1 thesis, STIE Indonesia Banking School.

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Abstract

Net income is one indicator of the success of management performance assessment. Companies that have stable income stream is considered better than the volatile income, therefore the company management practice income smoothing to reduce fluctuations in earnings at a certain level which is considered normal for the company. This research investigate the factors that affect income smoothing practice in Indonesia, especially in manufacturing company.The examined factors on this research are company size, profitability, and ownership structure. Data presented in this research consists of 43 public listed companies in Indonesian Stock Exchange (BEI) on the period 2005-2009. Eckel Index is used to determine the income smoothing practice. Binary logistic regression test is used to identify factors that affect smoothing income The result of this research showed that some of the listed companies at Indonesian Stock Exchange (BEI) were commited to income smoothing practice. Binary logistic regression indicates that company size, net profit margin and operating profit margin did not have significant influence to income smoothing practices. Factors that affected the income smoothing practices on this research are return on assets and institusional ownership. Keywords:income smoothing, company size, profitability, ownership structure

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Mrs. Deli Apsa
Date Deposited:	01 Oct 2020 05:39
Last Modified:	18 Jul 2024 02:37
URI:	http://repository.ibs.ac.id/id/eprint/1410

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