Prajisi, Dian (2014) PENGARUH UKURAN PERUSAHAAN DAN KONSENTRASI KEPEMILIKAN TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
The aims of research was to prove the influence of size company, ownership concentration toward the income smoothing in manufacturing and financial firm listed on the Indonesia Stock Exchange. Size of company is measured by naturally total assets, ownership concentration is measured by percentage of the shares ownership owned by the largest shareholder. And Income smoothing is measured by Index Eckel (1981). Research population includes 137 company on manufacturing on the Indonesia Stock Exchange on 2012. The research are 32 company. The hypotheses were tested using logistic regression. The result showed that size of company and ownership concentration partially are not significant influence on the income smoothing, but Size of company and ownership concentration simultaneous are significant towards the income smoothing practice. Keywords : Size of Company, ownership concentration, Income Smoothing
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Size of Company, ownership concentration, Income Smoothing |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 21 Jan 2016 03:22 |
| Last Modified: | 21 Jan 2016 03:22 |
| URI: | http://eprints.polsri.ac.id/id/eprint/603 |
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