Analisis Pengaruh Karakteristik Perusahaan dan Penerapan GOOD CORPORATE GOVERNANCE Terhadap Tindakan Perataan Laba Yang Dilakukan Oleh Perusahaan Yang Terdaftar Di Bursa Efek Jakarta  

Oleh:

Gusnadi ; Budiharta, Pratiwi

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Modus Jurnal Ekonomi dan Bisnis vol. 20 no. 2 (Sep. 2008), page 126-138.
Topik: Income Smoothing; Firms Size; Profitability; Operating Leverage; Good Corporate Governance
Fulltext: Analisis Pengaruh Karakteristik Perusahaan dan Penerapan GOOD CORPORATE GOVERNANCE Terhadap Tindakan Perataan Laba Yang Dilakukan Oleh Perusahaan Yang Terdaftar Di Bursa Efek Jakarta.pdf (10.52MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM57.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The purpose of this research is to prove whether firm size, profitability, operating, leverage, and implementation of good corporate affect income smoothing practices among fitms listed on the Jakarta Stock Exchange during 2001-2005, Audit quality, independent board of commissioners, and audit committee are used as proxies of good corporate governance. Income smoothing practices is indicated by the Eckel index. Logistics regression analysis is used to test 6 hypotheses based on data from 89 sample firms. Based on the analysis, operating leverage is proven to significantly affect income smoothing practices, while the other variables have no effect on income smoothing practices. (Upload Full-Text_Ali_Desember 2023)

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali