Irawati, Rizka (2012) Pengaruh Ukuran Perusahaan, Return On Asset, Kualitas Audit, Dan Proporsi Dewan Komisaris Independen Terhadap Motif Tindakan Perataan Laba Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2006 Sampai 2011. Other thesis, STIE Bank BPD Jateng.
![[img]](http://eprints.stiebankbpdjateng.ac.id/style/images/fileicons/text.png) |
Text
M.12.12. RISKA IRAWATI.pdf Download (1MB) |
Abstract
This research aims to examine the influence of firm size ,return on asset, audit quality and proportion of independen commissioners on motif of income smoothing practice. Population of this research is all inssurance companies listed at Indonesian Stock Exchange period 2006-2011. Nine public companies listed at Indonesian Stock Exchange selected by using purposive sampling as reseach sample. Sample was classified into non smoother and smoother by using Eckel model. Data were analyzed using statistic descriptive, logistic regression, Goodness of fit, overall model fit test and hypothesis test. The result of the analysis indicated that firm size had a positive influence to motif of income smoothing practice in 0.049 level of significant, audit quality had a negative influence to motif of income smoothing practice in 0,22 level of significan. Return on asset and proportion of independen commisioners had no influance to motif of income smoothing practice in 1,872 dan -0.69 level of significant
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Perataan Laba, Ukuran perusahaan, ROA, Kualitas Audit, Dewan Komisaris Independen, GCG |
| 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 07:46 |
| Last Modified: | 20 Feb 2024 07:46 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1756 |
Actions (login required)
 |
View Item |
