DSpace logo

Please use this identifier to cite or link to this item: https://repository.uksw.edu/handle/123456789/373
Title: Analisis Perataan Laba dan Faktor-Faktor Yang Mempengaruhinya (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2006-2010)
Authors: Mila, Efrianus Landu
Keywords: income smoothing;firm size;financial leverage
Issue Date: May-2012
Publisher: Fakultas Ekonomi Universitas Atma Jaya Yogyakarta & ISEI Cabang Yogyakarta
Abstract: This research is aimed to find out the income smoothing practice and the factors influenced it. The samples used in this research are all the companies listed in the Indonesian Stock Exchange for period 2006-2010. Using the purposive sampling method, there were 80 companies as the samples of this research with 400 observations. The research uses the annual financial statement for 2006-2010 as the research data. The dependent variable in this research is the income smoothing practice which is measured by eckel index and be classified by dummy variable. The independent variables are firm size, financial leverage, business categories, net profit margin, and the structure of public ownership. The hypothesis was tested by logistic linier regressions. The result of research is firm size and financial leverage influence the income smoothing practice in the public companies. The research also finds that the bigger firm size and the higher financial leverage of the company, so the higher probability the company to perform the income smoothing practices. The others variables, i.e business categories, net profit margin and the structure of public ownership, don't not influence the income smoothing practice in the public companies
Description: Seminar Nasional & Call for Papers “Menilai Kinerja Bisnis & Ekonomi Indonesia : Problematika, Perspektif, dan Prospek”, Yogyakarta, 15-16 Mei 2012, p. 3
URI: http://repository.uksw.edu/handle/123456789/373
Appears in Collections:Jurnal Ekonomi dan Bisnis 2009 Vol. XV No. 1 Maret

Files in This Item:
File Description SizeFormat 
PROS_Efrianus Landu Mila-Supatmi_Analisis Perataan Laba Dan Faktor_Abstract.pdfAbstract3.64 MBAdobe PDFView/Open

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.