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

• Main Authors: Hamzah, Ade (Author), , Fauzan, SE, Ak, M.Si (Author)
• Format: Book
• Published: 2017.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online

Summary

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 Description

https://eprints.ums.ac.id/52063/11/Naskah%20Publikasi-ade.pdf
https://eprints.ums.ac.id/52063/2/HLAMAN%20DEPAN.pdf
https://eprints.ums.ac.id/52063/3/BAB%20I.pdf
https://eprints.ums.ac.id/52063/4/BAB%20II.pdf
https://eprints.ums.ac.id/52063/5/BAB%20III.pdf
https://eprints.ums.ac.id/52063/6/BAB%20IV.pdf
https://eprints.ums.ac.id/52063/7/BAB%20V.pdf
https://eprints.ums.ac.id/52063/8/DAFTAR%20PUSTAKA.pdf
https://eprints.ums.ac.id/52063/9/LAMPIRAN.pdf
https://eprints.ums.ac.id/52063/10/surat%20pernyataan%20publikasi%20karya%20ilmiah.pdf