Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Dan Financial Leverage Terhadap Praktik Perataan Laba (Income Smoothing)( Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia tahun 2012-2016 )

Maharani, Miftah and , Drs. Eko Sugiyanto M.Si (2018) Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Dan Financial Leverage Terhadap Praktik Perataan Laba (Income Smoothing)( Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia tahun 2012-2016 ). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aimed to examine the effect of firm size, firm age, profitability, and financial leverage of the income smoothing practice in companies listed on the Indonesian Stock Exchange within five 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 profitability is influence the practice of income smoothing. Then firm aize, firm age, and financial leverage did not influence the practice of income smoothing

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	income smoothing, firm size, firm age, profitability, and financialleverage.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MIFTAH MAHARANI
Date Deposited:	12 Apr 2018 02:08
Last Modified:	12 Apr 2018 02:11
URI:	http://eprints.ums.ac.id/id/eprint/61933

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