Analisa Faktor-Faktor yang Berpengaruh Terhadap Perataan Laba (Income Smooting) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Hamzah, Ade and , Fauzan, SE, Ak, M.Si (2017) Analisa Faktor-Faktor yang Berpengaruh Terhadap Perataan Laba (Income Smooting) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (Naskah Publikasi) Naskah Publikasi-ade.pdf Download (1MB)
	PDF (HALAMAN DEPAN) HLAMAN DEPAN.pdf Download (4MB)
	PDF (BAB I) BAB I.pdf Download (1MB)
	PDF (BAB II) BAB II.pdf Restricted to Repository staff only Download (1MB)
	PDF (BAB III) BAB III.pdf Restricted to Repository staff only Download (1MB)
	PDF (BAB IV) BAB IV.pdf Restricted to Repository staff only Download (1MB)
	PDF (BAB V) BAB V.pdf Restricted to Repository staff only Download (1MB)
	PDF (DAFTAR PUSTAKA) DAFTAR PUSTAKA.pdf Download (1MB)
	PDF (LAMPIRAN) LAMPIRAN.pdf Restricted to Repository staff only Download (1MB)
	PDF (SURAT PERNYATAAN PUBLIKASI KARYA ILMIAH) surat pernyataan publikasi karya ilmiah.pdf Restricted to Repository staff only Download (734kB)

Abstract

Smoothing of income (Income Smooting) is a method used by management to reduce fluctuations in reported earnings to match the desired target either artificial (via the method of accounting) as well as in real terms (through transactions). This study was made to examine the factors that influence the practice of income smoothing is Magnitude Companies, Debt to Totat Assets, Debt to Equity, Net Profit Margin, Operating Profit Margin. The separation between the company and the income smoothing does not perform by using Eckel Index against operating profits for manufacturing companies listed in Jakarta Stock Exchange. Sample study amounted to 53 companies. Observations were carried out over five years, ie 2010-2014. The results of calculations with Eckel Index shows that as many as 20 companies which practice income smoothing. While the results of logistic regression analysis is that the magnitude of effect on the Company's income smoothing practices while Totat Debt to Assets, Debt to Equity, Net Profit Margin, Operating Profit Margin no effect on income smoothing practices

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Income smoothing, Magnitude Companies, Debt to Totat Assets, Debt to Equity, Net Profit Margin, Operating Profit Margin
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with username b200050201
Date Deposited:	20 Apr 2017 05:39
Last Modified:	20 Apr 2017 05:39
URI:	http://eprints.ums.ac.id/id/eprint/52063

Actions (login required)

View Item