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Variabel-Variabel Yang Mempengaruhi Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Publik
Oleh:
Wijoyo, Dewi Sari
Jenis:
Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi:
Jurnal Bisnis dan Akuntansi vol. 16 no. 1 (Jun. 2014)
,
page 37-45.
Topik:
Income smoothing
;
audit quality
;
profitability
;
financial leverage
Fulltext:
5_JBA_Juni14.pdf
(355.81KB)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ59
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
This research is conducted to analyze the influence of public ownership, firm size, profitability, industrial sector, audit quality and financial leverage toward income smoothing practice among manufacturing companies listed in Indonesia Stock Exchange. The sample of this research consisting of 235 data that have been listed in Indonesia Stock Exchange during period 2007 until 2011 that have been selected by using purposive sampling method. The hypothesis were tested by using binary logistic regression. The empirical result indicates that profitability and audit quality have a positive effect on income smoothing. However, this study doesn’t show any influence among public ownership, firm size, industrial sector and financial leverage toward income smoothing practice
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