Pengaruh Besaran Perusahaan, Net Profit Margin, Operating Profit Margin, dan Return on Asset terhadap Praktik Perataan Laba (Studi Empirik pada Entitas yang Tergabung dalam Bursa Efek Indonesia Periode 2006-2009)

Dachi, Birgitta Leony (0751381) (2011) Pengaruh Besaran Perusahaan, Net Profit Margin, Operating Profit Margin, dan Return on Asset terhadap Praktik Perataan Laba (Studi Empirik pada Entitas yang Tergabung dalam Bursa Efek Indonesia Periode 2006-2009). Undergraduate thesis, Universitas Kristen Maranatha.

[img]
Preview
Text
0751381_Abstract_TOC.pdf - Accepted Version

Download (136Kb) | Preview
[img] Text
0751381_Appendices.pdf - Accepted Version
Restricted to Registered users only

Download (3847Kb)
[img]
Preview
Text
0751381_Chapter1.pdf - Accepted Version

Download (92Kb) | Preview
[img] Text
0751381_Chapter2.pdf - Accepted Version
Restricted to Registered users only

Download (352Kb)
[img] Text
0751381_Chapter3.pdf - Accepted Version
Restricted to Registered users only

Download (258Kb)
[img] Text
0751381_Chapter4.pdf - Accepted Version
Restricted to Registered users only

Download (577Kb)
[img]
Preview
Text
0751381_Conclusion.pdf - Accepted Version

Download (58Kb) | Preview
[img]
Preview
Text
0751381_Cover.pdf - Accepted Version

Download (126Kb) | Preview
[img]
Preview
Text
0751381_References.pdf - Accepted Version

Download (54Kb) | Preview

Abstract

The objective of this research is to know the influence of Magnitude of Company, Net Profit Margin, Operating Profit Margin, and Return on Asset on income smoothing both simultaneously or partially. This study uses the method of hypothesis testing. Samples used in this research are 40 companies for four years from 2006 until 2009. The data are analyzed by using a logistic regression model. Results of Eckel index calculation show that 10 companies that do the practice of income smoothing. The result of this research both simultaneously and partially shows that Magnitude of Company, Net Profit Margin, Operating Profit Margin, and Return on Asset do not have significant influence on income smoothing.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Magnitude of Company, Net Profit Margin, Operating Profit Margin, Return on Asset, and Income Smoothing Practices
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 23 Mar 2015 09:57
Last Modified: 23 Mar 2015 09:57
URI: http://repository.maranatha.edu/id/eprint/11379

Actions (login required)

View Item View Item