HUTAMA, TOMY TISNA (2012) Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Operasi Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Go Public Yang Terdaftar Di Bursa Efek Indonesia (BEI0 Periode Tahun 2006-2010. Other thesis, STIE Bank BPD Jateng.
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M.12.12. Tomy Tisna Hutama M.07.1129.pdf Download (1MB) |
Abstract
Developing countries are experiencing fluctuations in currency exchange rates and a decrease in the level of the economy as the impact of the Greek crisis, the U.S. and the European Union that occurred in the year 2011 until now. Indonesia is a developing country which notabenya automatically also affected by the global crisis. One of the parameters used to measure management performance is profit. The tendency of investors who focus on earnings information regardless of the procedure used to generate earnings information is recognized by the management, so as to encourage the emergence of deviant behavior (disfunctional behavior) is one of the forms is the practice of smoothing income (income smoothing). Income smoothing is used to create a stable income, reducing the reported fluctuations and enhance the ability of investors to predict cash flows in the future. The purpose of this research was to test the effect of firm size, profitability and operating leverage tehadap income smoothing practices in manufacturing companies going public are listed in the Indonesia Stock Exchange (IDX). The research variables are firm size (0,518), profitability (0,044), operating leverage (2,169) that if the significance value is less than (α) 0.05 significant effect on the practice of income smoothing. From the research that has been done can be concluded that the hypothesis which states that firm size, profitability, leverage the company's operating income smoothing effect on the practice of publicly traded manufacturing firms listed on the Indonesia Stock Exchange (IDX) couldn’t be demonstrated.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | ukuran perusahaan, profitabilitas, leverage operasi, 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 07:46 |
| Last Modified: | 20 Feb 2024 07:46 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1763 |
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