Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Struktur Kepemilikan Terhadap Perataan Laba Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2006-2010

Moslem, Orchidia Seta (2012) Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Struktur Kepemilikan Terhadap Perataan Laba Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2006-2010. Other thesis, STIE Bank BPD Jateng.

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Abstract

This study aims to analize the effect of firm size, profitability, and ownership structure toward of income smoothing in Food and Beverages companies on the Indonesia Stock Exchange. The factors examined are firm size, profitability, ownership structure. Index Eckel used to determine the income smoothing practice. This study is using 17 Food and Beverages companies 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, ownership structure toward income smoothing. The result of this study indicate that company size and profitability have significant effect to income smoothing. Whereas ownership structure don’t have significant effect to income smoothing on the Food and Beverages companies on the Indonesia Stock Exchange.

Item Type: Thesis (Other)
Uncontrolled Keywords: ukuran perusahaan, profitabilitas, struktur kepemilikan, leverage, perataan laba
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 20 Feb 2024 07:47
Last Modified: 20 Feb 2024 07:47
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1750

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