Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan Dan Struktur Kepemilikan Terhadap Praktik Peralatan Laba (Income Smoothing) Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2008-2011

Dimas Prayudi, Dimas and Rochmawati , Daud Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan Dan Struktur Kepemilikan Terhadap Praktik Peralatan Laba (Income Smoothing) Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2008-2011. Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan Dan Struktur Kepemilikan Terhadap Praktik Peralatan Laba (Income Smoothing) Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2008-2011, 9 (2). pp. 118-137. ISSN 1858-2702

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    Abstract

    The aim of this study to examine the influence of profitability, financial leverage, firm value, managerial ownership and public ownership toward income smoothing practice among manufacture companies listed at indonesia stock exchange. Index eckel jones is used to determine the income smoothing practice. The study was using 60 manufacture company listed in Indonesia stock exchange, with a period between 2008-2011. The hypothesis were tested using logistic regression to examine the influence of profitability, financial leverage, firm value, managerial ownership and public ownership type toward income smoothing practice. The result of this study showed that firm value has positive significant influence to income smoothing. while the profitability, financial leverage, managerial ownership variables did not have significant influence to income smoothing.

    Item Type: Article
    Uncontrolled Keywords: Profitability, financial leverage, firm value, managerial ownership and public ownership
    Subjects: H Social Sciences > HB Economic Theory
    H Social Sciences > HG Finance
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Rochmawati Daud
    Date Deposited: 03 Dec 2013 11:54
    Last Modified: 03 Dec 2013 12:20
    URI: http://eprints.unsri.ac.id/id/eprint/3060

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