PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERCATAT DI BURSA EFEK INDONESIA (BEI)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PALGUNADI, GALIH
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-05 03:43:01
Abstract :
This research aims to look at the influence of variable Firm Size and Financial Performance of the company on a variable Income Smoothing. Samples used is real estate and property sector companies listed on the indonesia stock exchange for 2008-2011. Income smoothing index is calculated using Eckel. These data analyzed by Partial Least Square (PLS). Variable Financial Performance having three indicators: NPM, Financial Leverage and Deviden Payout Ratio. While variable firm size in getting from Ln total assets. The results of this study, the variable financial performance doesn?t affect to Income Smoothing, while theFirm Size significantly influance to income smoothing. Keyword:Income Smoothing, Firm Size, Financial Performanc, Indeks Eckel.
This research aims to look at the influence of variable Firm Size and Financial Performance of the company on a variable Income Smoothing. Samples used is real estate and property sector companies listed on the indonesia stock exchange for 2008-2011. Income smoothing index is calculated using Eckel. These data analyzed by Partial Least Square (PLS). Variable Financial Performance having three indicators: NPM, Financial Leverage and Deviden Payout Ratio. While variable firm size in getting from Ln total assets. The results of this study, the variable financial performance doesn?t affect to Income Smoothing, while theFirm Size significantly influance to income smoothing. Keyword:Income Smoothing, Firm Size, Financial Performanc, Indeks Eckel.
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