PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Yossi, Sri Handayani (2016) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

This study aimed to determine the effect of firm characteristics on Income Smoothing on companies listed in the Indonesia Stock Exchange in 2012-2015. The sample in this study was 232 manufacturing companies from a total population of 544 companies. The data analysis technique used to test the hypothesis is a logistic regression analysis that includes testing the feasibility of the model to test Hosmer and Lameshow, overall testing models with Chi Square (X2), Cox and Snell R-Square and values Negelkerke R-Square test and classification 2 x 2 and hypothesis testing with wald test and omnibus test of the model coeeficients using SPSS version 18. Based on the test results the value of Cox and Snell R-Square and the value of Negelkerke R-Square indicates that all the independent variables are able to explain and can affect profit flattening by 1, 8% while the remaining 98.2% is influenced by other factors outside the research or outside the regression equation. The hypothesis testing showed that the company's variable age financial leverage has no effect on income smoothing while the size of the company not positive significant effect on income smoothing. Hypothesis testing also showed that the age of the firm, company size, and financial leverage does not affect jointly on income smoothing.

Item Type: Thesis (Other)
Uncontrolled Keywords: Age Company, Company Size, Financial Leverage and Income Smoothing
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 19 Dec 2016 02:41
Last Modified: 19 Dec 2016 02:41
URI: http://eprints.polsri.ac.id/id/eprint/2975

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