Faktor-faktor yang mempengaruhi perataan Laba (income smoothing) dan bukan perataan laba (non-income smoothing) (studi pada perusahaan yang terdaftar di bursa efek Indonesia tahun 2002-2006)

Subhekti, Yogi (2008) Faktor-faktor yang mempengaruhi perataan Laba (income smoothing) dan bukan perataan laba (non-income smoothing) (studi pada perusahaan yang terdaftar di bursa efek Indonesia tahun 2002-2006). Masters thesis, Universitas Sebelas Maret.

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    Abstract

    The objective of this research is to examine factors that influencing income smoothing practice among companies listed at Indonesia Stock Exchange (IDX). The factors being examined were size, profitability, financial leverage, dummy industrial sector, and winner/losser stock status. Eckel’s Index (1981) was used to determine the incidence of income smoothing practice with net profit after tax as the object of income smoothing. The samples of this research selected by purposive/judgement sampling. The samples were 171 companies listed at IDX for five years period (2002-2006), consist of 102 manufacturing companies and 69 other companies with total sub samples of 855 financial statements. Univariate test (Mann-Whitney test and Chi-Square test) and multivariate test (logistic regression) were used to identify the factors affecting the income smoothing practice. The result of Eckel’s Index (1981) showed that income smoothing is also practiced by several companies listed at IDX. The result of univariate test showed that size, profitability, and financial leverage, dummy sektor industri, and winner/losser stock having significance diferences between smoother firm and nonsmoother firm. The multivariate test showed that size, profitability, dummy industrial sector, financial leverage, and winner/losser stock status simultaneously having a significance influence on income smoothing practice. Partial test showed that only variable profitability and financial leverage are influencing income smoothing practice. Key words : income smoothing, size, profitability, industrial sector, financial leverage, and winner/losser status.

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HJ Public Finance
    H Social Sciences > HN Social history and conditions. Social problems. Social reform
    Divisions: Pasca Sarjana > Magister > Magister Manajemen
    Depositing User: Athiyah
    Date Deposited: 16 Jul 2013 16:59
    Last Modified: 16 Jul 2013 16:59
    URI: https://eprints.uns.ac.id/id/eprint/5324

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