KHOIRILLAH, SILVIA ANI (2016) PENGARUH PROFITABILITAS, RISIKO KEUANGAN, NILAI PERUSAHAAN, DAN SIZE TERHADAP PRAKTIK PERATAAN LABA (STUDY EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI). undergraduate thesis, Universitas Muhammadiyah Gresik.
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Abstract
The aim of this research was to prove the influence of profita bility, financial leverage, capital struktur and size. Institution ownership toward the practices of income soothing among manufacturing companies listed at Indonesia Stock Exchange (IDX) whitin a period of three years beginning in 2012 until 2014 with the selection method of purposive sampling. Excel index used to classify companies that do or do not practices of income smoothing. The aim used the object of the study were 39 company listed on the Indonesi a Stock Exchange in the period of 2012 2014. The hypothesis were tested using analysis linier regression. The result’s shows that the financial leverage anf size was significant influence the practices of income smoothing. The influence of profita bility an d capital structure was not signifakan.
| Item Type: | Thesis (undergraduate) |
|---|---|
| Subjects: | Economic And Business > Accounting Economic And Business |
| Divisions: | Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program |
| Depositing User: | Shandy Rahma Ramadhan, S.IIP |
| Date Deposited: | 30 Aug 2019 02:30 |
| Last Modified: | 30 Aug 2019 02:30 |
| URI: | http://eprints.umg.ac.id/id/eprint/2931 |
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