Detail Analisis Pengaruh Profitabilitas, Financial Leverage, Budaya Akuntansi, dan Sustainable Reporting Disclosure Terhadap Praktik Perataan Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Erdaftar di Bursa Efek Indonesia Periode 2010-2014) Bibliografi Author: MONICA, THERESIA ; Mukhlasin (Advisor) Topik: Profitability; Financial Leverage; Accounting Culture; Sustainable Reporting Disclosure; Income Smoothing Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2016     Jenis: Theses - Undergraduate Thesis Fulltext: Theresia Monica's Undergraduate Theses.pdf (1.47MB; 91 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6618 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract The purpose of this research is to analyze the impact of profitability, financial leverage, accounting culture and sustainable reporting disclosure toward the probability of the company's management to do income smoothing. The independent variables are profitability is proxied by Return on Assets (ROA) ratio, financial leverage is proxied by Debt to Equity Ratio (DER) ratio, accounting culture is proxied by the education background of the CEO and CFO, and sustainable reporting disclosure is measured by using an index. Population in this research are manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. The samples used in this research were 215 data and selected by using purposive sampling technique. In this research, to examine hypothesis is using binary logistic regression analysis. The results shows that profitability has the positive impact on the company’s management probability to do income smoothing. Financial leverage and sustainable reporting disclosure have the negative impact on the company’s management probability to do income smoothing. However, the accounting culture which is proxied by the educational background of the CEO and CFO have no effect on the company’s management probability to do income smoothing. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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