Kuswara, Ricky Aditya Angga and , Dr. Triyono, S.E., M.Si (2016) Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Leverage, Kepemilikan Institusional, Dan Jenis Industri Terhadap Praktik Perataan Laba(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2012-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to test empirically the impact of profitability, firm size, financial leverage, institusional ownership, and type of industry on income smoothing practice. Population of this study is all of manufacturing companies listed in Indonesian Stock Exchange during 2012-2014. This study used purposive sampling method to collect the sample. Based on certain, there were 185 go public companies that match as the samples. The analysis of statistic on this study used multiple regression analysis. The results of this study show that profitability, firm size, financial leverage, and institusional ownership have the significant effect on income smoothing practice but the type of industry have not the significant effect on income smoothing practice.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Profitability, Firm Size, Financial Leverage, Institusional Ownership, Type of Industry, Income Smoothing Practice |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RICKY ADITYA ANGGA KUSWARA |
| Date Deposited: | 02 May 2016 08:49 |
| Last Modified: | 02 May 2016 08:49 |
| URI: | http://eprints.ums.ac.id/id/eprint/43258 |
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