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PENGARUH FAKTOR-FAKTOR PERATAAN LABA (INCOME SMOOTHING) TERHADAP KINERJA SAHAM PADA PERUSAHAAN MANUFAKTUR BIDANG MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI

Pristikasari, Dwi (2012) PENGARUH FAKTOR-FAKTOR PERATAAN LABA (INCOME SMOOTHING) TERHADAP KINERJA SAHAM PADA PERUSAHAAN MANUFAKTUR BIDANG MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is conducted by the aim of testing the profit approximation factors that consists of scale factor of business, leverage operation, operating profit margin, net profit margin winner/loser stocks, and employee compensation toward stock performance on manufacture company in food and beverage that is listed in BEI. This study is associative study by using six independent variables and six dependent variables. Method used here is documentation; it determines when an event or transaction, also who are involved in the event or transaction, also who are involved. To test the profit approximation factor toward stock performance, the researcher uses doubled linear regression analysis. The result of test partially shows that there is three variables that influences stock performance and three variables are not influencing stock performance. The influencing variables are leverage operation operating profit margin, and winner/loser stocks, while the variable that is not influencing is scale factor of business, net profit margin and employee compensation. Whether the independent variable influences or not toward the dependent variable, this study is influenced by current factors. The first factor is economy where the health economy factor is mirrored from the better economy indicator, so that business chance gives bigger profit that causes many companies got profit approximation. By this act, the performance of company stock would change whether it is rise or down. The second factor is social factor, where it can be seen from social condition of society that more familiar with business. By acknowledging business, they would reluctant to invest in stock market that cause stock price, return and stock risk of fluctuating companies. The third factor is regarded as being able to influence independent variables toward dependent variable in this study; it is politic that commonly has close correlation with government and political situation and security in a country. Those factors determine the fluency of a business also vice versa, it cause the trend of company to do politic toward profit.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 12 Jan 2015 07:11
Last Modified: 12 Jan 2015 07:11
URI : http://eprints.umm.ac.id/id/eprint/14643

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