ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN LQ 45 (Studi Empiris Pada Bursa Efek Indonesia)

Mardiawaty, Siti (2009) ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN LQ 45 (Studi Empiris Pada Bursa Efek Indonesia). Other thesis, University of Muhammadiyah Malang.

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Abstract

Income smoothing was intended action by the management to stabilize profit by certain accounting method. Income smoothing exist since profit information still a major attention to determine the performance and management responsibility in company. Beside, there was a tendency that accounting user has more attention to the profit so that management forced to do profit spread practice. This research was done at LQ 45 which listing at Indonesia Stock Exchange, the latest samples were 48 samples, with testing method pooled data. Chosen sample would be classified into profit spread group and non-profit spread group by using Eckel Index (1981). The research aimed to have empirical test whether operation leverage, financial leverage and profitability influenced the profit spread. Analysis in this research showed that operation levarage factor and financial leverage has significant influence income smoothing practice, while profitability factor couldn’t show the significant influence income smoothing practice.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 19 Jun 2012 06:42
Last Modified: 19 Jun 2012 06:42
URI: http://eprints.umm.ac.id/id/eprint/8550

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