Pengaruh Ukuran Perusahaan, Nilai Perusahaan, Profitabilitas, Dan financial leverage Terhadap Praktik perataan laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2014)

Maranis, Cintri and , Drs. Yuli Tri Cahyono , M.M., Akt., CA (2016) Pengaruh Ukuran Perusahaan, Nilai Perusahaan, Profitabilitas, Dan financial leverage Terhadap Praktik perataan laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze the factory that affect income smoothing to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are company size, corporate value, profitability, and financial leverage as the independent variables, while income smoothing as the dependent variables. Sampling technique employed in this study is the purposive sampling with the total sample of 56 companies. The data analysis uses logistic regression. The results of the study show that the company size, corporate value and profitability have influence towards income smoothing, while financial leverage do not have influence towards income smoothing

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: income smoothing, company size, corporate value, profitability, financial leverage
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: CINTRI MARANIS
Date Deposited: 29 Apr 2016 06:30
Last Modified: 29 Apr 2016 06:30
URI: http://eprints.ums.ac.id/id/eprint/43084

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