PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP INCOMESMOOTHING PADA PERUSAHAAN LQ - 45 DI BURSA EFEK INDONESIA

CAHYONO, NOVIANTO ADI (2010) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP INCOMESMOOTHING PADA PERUSAHAAN LQ - 45 DI BURSA EFEK INDONESIA. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study aimed to find out which practice income smoothing LQ 45 firms conducted by the Indonesian Stock Exchange, and to determine the factors that affect income smoothing. Income smoothing is a process whereby the managers to stabilize earnings, around the level of earnings that are considered normal for the company, hoping to attract investors to invest in that company. This study took 45 samples of the company during the period 2007-2009. Independent variables used in this study is the type of business, company size, leverage ratio and net profit margin. While the dependent variable is income smoothing using the index size Eckel. Analysis tool in this research use test classification assumption, partial test, test, and simultaneous multiple regression test. Tests in this study using partial test and test simultaneously. Where in the partial test or t test did not know of one independent variable has significant influence, as well as the test simultaneously or jointly produced the same thing. Where none of the independent variables having significant influence. Thus the two hypotheses in this study does not prove that the characteristics of firms affect the practice of income smoothing. Keywords: Income smoothing, leverage ratio, net profit margin

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 10 Apr 2012 01:45
Last Modified: 10 Apr 2012 01:45
URI: http://eprints.umm.ac.id/id/eprint/1969

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