Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Net Profit Margin, Variansi Nilai Saham Dan Struktur Kepemilikan Terhadap Perataan Laba

Ariyanti, Budi (2012) Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Net Profit Margin, Variansi Nilai Saham Dan Struktur Kepemilikan Terhadap Perataan Laba. Other thesis, STIE Bank BPD Jateng.

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Abstract

This study aims to analize the effect of firm size, profitability, leverage, net profit margin, the variance value of the shares and ownership structure toward of income smoothing in manufacture companies listed on the Stock Exchange (study on manufacturing firms that go public on the Stock Exchange). The factors examined are firm size, profitability, leverage, net profit margin, the variance value of the shares and ownership structure. Index Eckel used to determine the income smoothing practise. This study is using 43 manufacturing companies that listed in Indonesia Stock Exchange, within a period 2006-2010. The examination of hypothesis using logistic regression analysis to examine the influence of firm size, profitability, leverage, net profit margin, the variance value of the shares and ownership structure toward income smoothing. The result of this study indicate that company size, profitability, leverage, the variance value of the shares don’t have significant effect to income smoothing. Whereas Net profit margin and the ownership structure have significant affect to income smoothing on the manufacturing companies listed on the Stock Exchange

Item Type: Thesis (Other)
Uncontrolled Keywords: ukuran perusahaan, profitabilitas, leverage, net profit margin,variansi nilai saham, struktur kepemilikan, perataan laba
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 19 Feb 2024 05:22
Last Modified: 19 Feb 2024 05:22
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1668

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