Variabel-Variabel yang Mempengaruhi Praktik Perataan Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Chelsy Chelsy, Lina Lina

Abstract


The purpose of this study is to analyze and get empirical evidence about
variables affecting income smoothing practices of listed manufacturing companies
in Indonesian Stock Exchange. The variables being examined were firm size, risk,
profitability, operating leverage, net profit margin and public ownership structure.
The study was using 28 manufacturing companies listed in Indonesian Stock
Exchange, with a period between 2008-2010. This research used purposive
sampling method in gathering samples. Logistic regression is used as the statistical
test method. Index Eckel is used to determine the income smoothing practice. The
result of this research firm size, operating leverage, and public ownership structure
have influence to income smoothing whereas risk, profitability, and net profit
margin did not affect income smoothing.

Firm Size, Risk, Profitability, Operating Leverage, Net Profit Margin,
Public Ownership Structure, and Income Smoothing.


References



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