PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

Putri, Santi WIdya (2017) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015. Diploma thesis, Universitas Andalas.

[img]
Preview
 Text (Cover dan Abstrak)
Abstrak.pdf - Published Version
Download (198kB) | Preview
[img]
Preview
 Text (BAB I (Pendahuluan))
BAB I.pdf - Published Version
Download (505kB) | Preview
[img]
Preview
 Text (BAB V (Penutup))
BAB V.pdf - Published Version
Download (181kB) | Preview
[img]
Preview
 Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf - Published Version
Download (567kB) | Preview
[img] Text (Text (Skripsi Full Text))
Tugas Akhir Full Text.pdf - Published Version
Restricted to Repository staff only
Download (2MB)

Abstract

This research aimed to examine the effect of profitability, the measurement firm, financial leverage, and managerial ownership of income smoothing in manufacturing companies listed on Bursa Efek Indonesia within the period 2011-2015. This study used purposive sampling method. Income smoothing is a way used by company management for reduce the variation of profit amount that is reported to fit the desired target by manipulating profit either through accounting methods or transactions. This investigation used logistic regression model through multivariate test. The eckel index is used to classify the companies that do and do not practice income smoothing. The results showed that profitability, the measurement firm, and financial leverage have not significant effect on income smoothing done by the company. Meanwhile, the managerial ownership has a significant effect on perataan laba in manufacturing companie. Key words : income smoothing, profitability, the measurement firm, financial leverage, and the managerial ownership

Item Type: Thesis (Diploma)
Primary Supervisor: Syahril Ali, SE, M. Si, CA, Ak, CPA
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: s1 akuntansi reguler
Date Deposited: 24 Oct 2017 11:32
Last Modified: 24 Oct 2017 11:32
URI: http://scholar.unand.ac.id/id/eprint/30393

Actions (login required)

View Item View Item
eSkripsi Universitas Andalas is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.