Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, Struktur Kepemilikan Dan Net Profit Margin Terhadap Praktik Perataan Laba (Incomesmoothing) (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016)

Adi Utomo, Wisnu Prasetyo and , Drs.Wahyono, M.A (2018) Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, Struktur Kepemilikan Dan Net Profit Margin Terhadap Praktik Perataan Laba (Incomesmoothing) (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aimed to examine the effect of firm size, profitability, financial leverage, ownership structure and a net profit margin of the income smoothing practices in companies listed on the Stock Exchange within three years by purposive sampling method. Income smoothing is the way in which the management company to reduce the variations in the number of reported earnings to match the desired target by manipulating earnings through accounting methods or through transactions. The analysis of the statistics used in this study was descriptive statistical analysis using logistic regression models. Eckel index used to clasification companies that do and do not do income smoothing practices. These results indicate that the size of the company and managerial ownership the practice of income smoothing. While profitability, financial leverage, institutional ownership and net profit margin did not influence the practice of income smoothing.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: income smoothing, company size, profitability, financial leverage, ownership structure, net profit margin.
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: WISNU PRASETYO ADI UTOMO
Date Deposited: 07 Feb 2018 04:03
Last Modified: 07 Feb 2018 04:03
URI: http://eprints.ums.ac.id/id/eprint/59504

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