PENGARUH RASIO PROFITABILITAS, LEVERAGE OPERASI, STRUKTUR KEPEMILIKAN, DAN RISIKO PERUSAHAAN TERHADAP TINDAKAN PERATAAN LABA

FITRIANDARI, ARUM (2012) PENGARUH RASIO PROFITABILITAS, LEVERAGE OPERASI, STRUKTUR KEPEMILIKAN, DAN RISIKO PERUSAHAAN TERHADAP TINDAKAN PERATAAN LABA. Other thesis, UPN ''VETERAN'' YOGYAKARTA.

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Abstract

Income smoothing is a common phenomenon and occured in several countries. Income smoothing is important, because this practice can be as a distinction behavior rises from conflict a among parties having interest on the financial statement a companies, especially income statement. This research is designed to determine the incidence of income smoothing using Eckel index, and also to examine factors that can identified with the incidence of income smoothing among listed companies at Indonesian Stock Exchange using binary logistic regression. The factor that being examined were company’s profitability ratio, company’s operating laverage ratio, company’s ownership structure, and risk of companies. The research was using 66 companies listed in Indonesian Stock Exchange, with a period 2008-2010. The hypothesis was using binary logistic regression. The fist hypothesis was used to examine the influence of company’s profitability ratio to income smoothing. The second hypothesis was used to examine the influence of company’s operating laverage ratio to income smoothing. The third hypothesis was used to examine the influence of campany’s ownership structure to income smoothing. The fourth hypothesis was used to examine the influence of risk of companies to income smoothing. Binary logistic regression test in this research showed that company’s profitability ratio, company’s operating laverage ratio, company’s ownership structure did not have significant influence to income smooting, and just risk of companies have influence to income smoothing. Keywords: Income Smoothing, Company’s Profitability Ratio, Company’s Operating Laverage Ratio, Company’s Ownership Structure, Risk of Companies.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Erny Azyanti
Date Deposited: 09 Dec 2016 01:42
Last Modified: 09 Dec 2016 01:42
URI: http://eprints.upnyk.ac.id/id/eprint/9947

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