Octaviani, Shandy (0651182) (2010) Pengaruh Ukuran Perusahaan, Profitabilitas, dan Financial Leverage terhadap Praktik Perataan Laba pada Perusahaan-Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2005-2008. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Income smoothing is a common practice managers to reduce the fluctuation changes (fluctuations) profits, which are expected to have beneficial effects for the evaluation of management performance. This study aims to identify factors that influence the practice of income smoothing at listed manufacture companies in Indonesia Stock Exchange. The study involved 30 companies by taking 4 years of research starting in 2005 until the year 2008. Three factors are tested in this study include company size, profitability, and financial leverage. The classification of the company's into income smoothers and non-income smoothers uses the Eckel indeks. Statistical model used is the statistical inference, including the first, univariate tests such as t-test and Mann Whitney U-test, the second is to use a multivariate test of logistic regression. Univariate test results show that there are significant differences over the size and profitability of companies belonging to corporate income non-smoothers and smoothers income, while financial leverage, there is no significant difference in the two classifications companies. Univariate test results are supported by the results of multivariate tests which showed that company size and profitability affect the practice of flattening profits, while financial leverage has no effect on profits leveling practices.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Alignment of profit, income smoothing, firm size, profitability, financial leverage, earnings |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 06 May 2015 09:02 |
| Last Modified: | 06 May 2015 09:02 |
| URI: | http://repository.maranatha.edu/id/eprint/12194 |
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