Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Operasi Dan Haraga Saham Terhadap Motif Melakukan Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Burasa Efek Indonesia Periode Tahun 2007-2010

Sari, Fiqri Wulan (2012) Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Operasi Dan Haraga Saham Terhadap Motif Melakukan Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Burasa Efek Indonesia Periode Tahun 2007-2010. Other thesis, STIE Bank BPD Jateng.

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Abstract

Income smoothing is management actions that considerly to make stabile profits from period to period.This causing resulting profits appear stable and affect investor relations, creditors, and government. But the information content of earnings can be misleading because users have changed. The purpose of this study was to analyze whether firm size, profitability, operating leverage, and stock prices affect to the practice of income smoothing. Object of research used manufacturing company listedon the Indonesia Stock Exchange at 2007 to 2010. The sampling method used was purposive sampling and acquired 52 companies as sample. The method of analysis used was logistic regression analysis. Based on the result of logistic regression, firm size is not positive influence on the practice of income smoothing, profitability negative affect on the practice of income smoothing, operating leverage is not positive influence on the practice of income smoothing, and stock prices are not negative affect on the practice of smoothing income smoothing. Nagelkerke R Square value is 0.135 explains that variables of firm size, profitability, operating leverage, and stock prices affect the income smoothing is 13.5%. And the remaining is 86.5% can be explained by other variables.

Item Type: Thesis (Other)
Uncontrolled Keywords: earnings smoothing, firm size, operating leverage, and stock prices.
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 05:18
Last Modified: 19 Feb 2024 05:18
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1677

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