PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN KONTROL KEPEMILIKAN TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
ABSTRACT: Income
smoothing is a way used by management to
reduce the fluctuations of reported income to achieve the target income either
artificially or naturally. The objective of this research is designed to
examine the income smoothing in Indonesia. The sample comprises 124 companies
listed in Indonesian Stock Exchange during the period 2002 to 2005. The
sample is the classified into smoother and non smoother
using Eckel’s model (1981). The results show that there is income smoothing practiced by companies
listed in JSX. The results of univariate
and multivariate tests show that profitability
has a significance influence on income smoothing practices. However, the
evidence of univariate and multivariate tests
which indicated that company size and ownership control do not have an significance influence on income smoothing.
Keywords: income smoothing,
company size, profitability, ownership control, leverage
Penulis: Semcesen Budiman
Utomo
Kode Jurnal: jpmanajemendd080040
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