Pengaruh Karakteristik Perusahaan terhadap Praktik Perataan Laba (Income Smoothing) yang Dilakukan oleh Perusahaan Manufaktur dan Keuangan yang Terdaftar di Bursa Efek Indonesia

Nenilya, - (0651335) (2010) Pengaruh Karakteristik Perusahaan terhadap Praktik Perataan Laba (Income Smoothing) yang Dilakukan oleh Perusahaan Manufaktur dan Keuangan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

The purpose of this study is to identify the factors that influence income smoothing at the manufacturing and financial firms that are listed in the Indonesia Stock Exchange. The tested factors are firm’s size, the firm’s profitability, financial leverage, and Dividend Payout. We used some samples for this study. They consist of 23 companies in the period of 5 years (2004-2008), with a total of 115 subsamples of selected financial reports using purposive sampling method. And then, the samples are classified into income smoothing and non income smoothing using Eckel model (1981). The object of the income smoothing in this study is the income after tax (net income). Statistical analysis that we used, consisted of (1) univariate tests, using t-test if the data is normal-distributed and the mann-whitney if data is not normaldistributed, so we should do some normality test first to determine the method that would be used in this test, (2) multivariate test, using binary logistic regression to determine the factors that affect the income smoothing. The results of the calculations with Eckel model showed that five firms do income smoothing. Univariate test results showed that only Dividend Payout that has the potential to influence the income smoothing. The results of multivariate test, both simultaneously and partially showed only Dividend Payout is the only factor that drive the income smoothing.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Income Smoothing, Firm’s Size, Firm’s Profitability, Financial Leverage, and Dividend Payout.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 01 Jun 2015 09:50
Last Modified: 01 Jun 2015 09:50
URI: http://repository.maranatha.edu/id/eprint/12820

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