PRAKTEK PERATAAN LABA DITINJAU DARI FAKTOR UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE OPERASI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
ABSTRACT: Income Smoothing
Practice expected can give the influence advantage to the stocks value and
management performance. There are 3 factors which influence the Practice Income
Smoothing that’s size of the firm, profitability, and leverage operation. Base
description above this research purpose to analyze the influence of size of the
firm, profitability, and leverage operation of the firm to Income Smoothing
Practice in the food and beverage companies that are listing in Bursa Efek
Indonesia. This research use the secunder data from financial statement of
company food and beverage companies that are listing in Bursa Efek Indonesia
period 2005 up to 2007 There are 16 food and beverage companies as sample
selected with purposive sampling technique. These data Analyzed by Logistics
Regression, because The Dependend variable ( Y) have two category iIf Y = 1 (it
means company have apply the income smoothing) and if Y = 0 ( it means company
have not apply the income smoothing ). The Result of this research have been concluded
that the size of the firm have an effect to income smoothing, while
profitability and leverage operation are not signifikan to income smoothing,
Detail discussion, implication and limitation of this research will be
explained under consideration following.
Keywords: Size of the firm,
Profitability, Leverage Operation, Income smoothing, Make an index to Eickel
Penulis: Luky Susilowati
Kode Jurnal: jpmanajemendd100085
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